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Mobilizing Revenue in Sub-Saharan Africa; Empirical Norms and Key Determinants

International Monetary Fund (IMF); International … - 2012

natural resources, are important determinants of tax revenue. …

Persistent link: https://www.econbiz.de/10011242287

Chand, Sheetal K. - International Monetary Fund (IMF) - 1992

Fiscal impulse measures are used in the WEO and elsewhere to indicate the changing impact of the budget on the economy. Such measures are intended to provide more accurate indications of whether the budget is becoming more or less expansionary than would just observing moments in the actual...

Persistent link: https://www.econbiz.de/10005248137

The Impact of Tax and Welfare Policieson Employment and Unemployment in OECD Countries

Disney, Richard - International Monetary Fund (IMF) - 2000

The paper provides a selective survey of methods and findings concerning the impact of tax and welfare policies on … employment, unemployment, and economic growth in OECD countries. The paper examines a number of facets of tax and welfare policy …

Persistent link: https://www.econbiz.de/10005263942

Financial Markets and Public Finance in the Transformation Process

Tanzi, Vito - International Monetary Fund (IMF) - 1992

The paper surveys the role of financial markets and fiscal institutions in the transformation process going on in Eastern and Central Europe. It highlights (a) the need to create some sort of “social ecological balance” necessary for the working of a modern market economy; (b) the need to...

Persistent link: https://www.econbiz.de/10005264034

Globalization and the Future of Social Protection

Tanzi, Vito - International Monetary Fund (IMF) - 2000

Social protection in industrial countries has been provided through regulations, tax expenditures, and public spending … level of recent decades. Specifically, tax competition among jurisdictions, ballooning electronic commerce, and increased … mobility of the factors of production will likely cause significant falls in tax revenue in future years. The paper concludes …

Persistent link: https://www.econbiz.de/10005264098

Treatment of Intercompany Transfer Pricing for Tax Purposes; A Survey of Legislative and Administrative Issues

Ikeda, Yuichi - International Monetary Fund (IMF) - 1992

Tax authorities in several countries have intensified their surveillance of intercompany transfer pricing in recent … pricing for tax purposes. It reviews the existing international guidelines and national rules on methods for determining … appropriate transfer prices, as well as the issues related to tax administration practices for the implementation of those rules …

Persistent link: https://www.econbiz.de/10005264196

Reforming Intergovernmental Fiscal Relations in Argentina

Cuevas, Alfredo - International Monetary Fund (IMF) - 2003

Argentina has committed itself to a reform of its revenue-sharing system. This paper examines this system and the issues involved in its redesign, and discusses the pros and cons of various options with a view to specifying a preferred approach.

Persistent link: https://www.econbiz.de/10005826288

Shadow Economies Around the World; Size, Causes, and Consequences

Schneider, Friedrich; Enste, Dominik - International Monetary Fund (IMF) - 2000

This paper presents estimates of the size of the shadow economy in 76 developing, transition, and OECD countries, which are derived by combining figures from different estimation methods. We describe and discuss the strengths and weaknesses of the different estimation methods. We find that the...

Persistent link: https://www.econbiz.de/10005826336

Assessing Fiscal Sustainability Under Uncertainity

Barnhill, Theodore M.; Kopits, George - International Monetary Fund (IMF) - 2003

Unlike conventional fiscal sustainability assessments, the Value-at-Risk approach developed in this paper explicitly captures the contribution of key risk variables to public sector vulnerability. In an illustrative application to Ecuador, the VaR approach confirms a significant risk of...

Persistent link: https://www.econbiz.de/10005826365

Transition Economies; How Appropriate is the Size and Scope of Government?

International Monetary Fund (IMF); International … - 2001

This paper assesses changes in the size and scope of government in 24 transition economies. Whereas these governments have retrenched in terms of public expenditures in relation to GDP, as well as public employment as a share of population, some indicators suggest that size remains high (e.g.,...

Persistent link: https://www.econbiz.de/10005826413