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Priorities for strengthening key revenue sources in Asia
Gupta, Sanjeev; Jalles, João Tovar - In: Asian development review : studies of Asian and pacific … 40 (2023) 2, pp. 271-303
This paper discusses the evolution of key taxes during the past 20 years in developing Asia and the fiscal challenges … capacity and tax potential, and discusses the productivity of key taxes in the region. The paper finds that developing Asia has … property taxes. Increased allocations and better targeting of social spending would help offset some of the regressivity …
Persistent link: https://www.econbiz.de/10014426318
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Retarding Short-Term Capital Inflows Through withholding Tax
Zee, Howell H. - International Monetary Fund (IMF) - 2000
This paper proposes a price-based measure to mitigate the destabilizing impact of the volatility of global capital movements on the domestic economy of a country pursuing sound economic policies. The measure is a withholding tax on all private capital inflows, with a credit and refund provision...
Persistent link: https://www.econbiz.de/10005263778
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Expenditure Composition, Fiscal Adjustment, and Growth in Low-Income Countries
Clements, Benedict J.; Gupta, Sanjeev; Baldacci, Emanuele; … - International Monetary Fund (IMF) - 2002
This paper assesses the effects of expenditure composition as well as fiscal adjustment on economic growth in a sample of 39 low-income countries during the 1990s. The paper finds that strong budgetary positions and fiscal consolidation are generally associated with higher economic growth in...
Persistent link: https://www.econbiz.de/10005264087
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A Superior Hybrid Cash-Flow Taxon Corporations
Zee, Howell H. - International Monetary Fund (IMF) - 2006
This paper proposes a new hybrid cash-flow tax on corporations that, on one hand, taxes only excess corporate profits …
Persistent link: https://www.econbiz.de/10005826259
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Tax Policy for Emerging Markets; Developing Countries
Zee, Howell H.; Tanzi, Vito - International Monetary Fund (IMF) - 2000
perspective, which focuses on certain design aspects of selected major taxes, such as the personal income tax, the corporate …
Persistent link: https://www.econbiz.de/10005769236
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Fiscal Management of Scaled-Up Aid
Gupta, Sanjeev; Last, Duncan; Adenauer, Isabell; … - International Monetary Fund (IMF) - 2007
This paper discusses the role of fiscal policy and fiscal institutions in managing scaled-up aid. In an environment of volatile scaled-up aid, fiscal policy formulation should be anchored in medium-term frameworks, incorporating a longer-term view of potential resource availability and spending...
Persistent link: https://www.econbiz.de/10005605053
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The Macroeconomic Challenges of Scaling Up Aid to Africa
Yang, Yongzheng; Powell, Robert; Gupta, Sanjeev - International Monetary Fund (IMF) - 2005
This paper surveys the economic literature on the scaling-up of aid to Africa. It provides a checklist of issues that need to be considered when preparing a long term macroeconomic projection for a country involving the assumption of a significant increase in aid. Such scaling-up scenarios are...
Persistent link: https://www.econbiz.de/10005605181
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Personal Income Tax Reform; Concepts, Issues, and Comparative Country Developments
Zee, Howell H. - International Monetary Fund (IMF) - 2005
This paper provides a largely nontechnical survey of concepts and issues related to the reform of the personal income tax, covering both base and rate aspects of the tax, as well as fundamental reform options. It also covers recent developments in selected OECD countries.
Persistent link: https://www.econbiz.de/10005605355
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Restoring Debt Sustainability After Crises; Implications for the Fiscal Mix
Baldacci, Emanuele; Gupta, Sanjeev; Mulas-Granados, Carlos - International Monetary Fund (IMF) - 2010
This paper analyzes the experience of 99 advanced and developing economies in restoring fiscal sustainability during 1980 - 2008 after banking crises, which led to large accumulation of public debt. It finds that successful debt reductions have relied chiefly on generation of large primary...
Persistent link: https://www.econbiz.de/10008680272
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Resource Blessing, Revenue Curse? Domestic Revenue Effort in Resource-Rich Countries
Crivelli, Ernesto; Gupta, Sanjeev - International Monetary Fund (IMF) - 2014
taxes on goods and services—in particular, the VAT— followed by a smaller negative impact on corporate income and trade … taxes. …
Persistent link: https://www.econbiz.de/10011123866