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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
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Tax Policy and Reform for Foreign Direct Investment in Developing Countries
International Monetary Fund (IMF); International … - 1990
This paper identifies tax factors in 21 developing countries that have an impact on foreign direct investment flows. It … categorizes those factors into issues associated with tax coordination; tax rates and rate structures; and composition of the tax … base. Recent actions by countries reveal no clear pattern in their attempts to increase tax coordination, while many have …
Persistent link: https://www.econbiz.de/10005263965
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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
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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
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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
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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
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Corruption, Growth, and Public Finances
Tanzi, Vito; Davoodi, Hamid Reza - International Monetary Fund (IMF) - 2000
The paper discusses some channels through which corruption affects growth such as the impact of corruption on enterprises, on the allocation of talent, and on investment. It also discusses the impact of corruption on some aspects of public finance.
Persistent link: https://www.econbiz.de/10005826657
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Issues in Extractive Resource Taxation; A Review of Research Methods and Models
Smith, James L. - International Monetary Fund (IMF) - 2012
empirical results or policy conclusions regarding preferred tax instruments or systems. We argue, in fact, that the nature of …
Persistent link: https://www.econbiz.de/10011242279
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Foreign Aid and Revenue; Still a Crowding Out Effect?
Crivelli, Ernesto; Gupta, Sanjeev; Muthoora, Priscilla S.; … - International Monetary Fund (IMF) - 2012
This paper reexamines the relationship between aid and domestic tax revenues using a more recent and comprehensive … association between net Official Development Assistance (ODA) and domestic tax revenues, but this relationship appears to have … are negatively associated with VAT, excise and income tax revenues, but have a positive relationship with trade taxes. Aid …
Persistent link: https://www.econbiz.de/10011242414
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Strengthening Russia's Fiscal Framework
Zakharova, Daria; Gust, Charleen - International Monetary Fund (IMF) - 2012
Though many aspects of Russia's fiscal policy framework are close to best practice on paper, actual practice in recent years has been moving away from best practice. In particular, the continued focus on the overall rather than the nonoil balance, and the regular use of supplemental budgets to...
Persistent link: https://www.econbiz.de/10011242442