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A Quest for Revenue and Tax Incidence in Uganda

Matovu, John; Chen, Duanjie; Reinikka-Soininen, Ritva - International Monetary Fund (IMF) - 2001

taxes are progressive and investigates whether tax reforms have made the poor better or worse off. Household survey analysis …

Persistent link: https://www.econbiz.de/10005263814

Fiscal Positions in Latin America; Have they Really Improved?

Zettelmeyer, Jeromin; Hollar, Ivanna Vladkova - International Monetary Fund (IMF) - 2008

Fiscal performance in Latin America looks much improved this decade compared to the 1980s or 1990s. Is this a "structural" improvement or likely to be transitory? This paper answers this question by estimating the relationship between non-commodity revenue and the economic cycle, and evaluating...

Persistent link: https://www.econbiz.de/10005769082

Targeting, Cascading, and Indirect Tax Design

Keen, Michael - International Monetary Fund (IMF) - 2013

better serve their interests. It then explores the welfare costs from cascading taxes, showing that these may actually be …

Persistent link: https://www.econbiz.de/10011123815

Taxes and Tradable Permits As Instruments for Controlling Pollution; Theory and Practice

Norregaard, John; Reppelin-Hill, Valérie - International Monetary Fund (IMF) - 2000

This paper examines the relative merits of two dominant economic instruments for reducing pollution—”green” taxes and … other. In practice, however, most countries have relied more on taxes than on permits to control pollution. The analysis …. While many, particularly European countries, currently have long-term programs involving environmental taxes, a willingness …

Persistent link: https://www.econbiz.de/10005604886

Japan's Corporate Income Tax; Overview and Challenges

Dalsgaard, Thomas - International Monetary Fund (IMF) - 2008

The structure of Japan's corporate income tax system is broadly in line with those of other G7 countries. However, relatively high marginal and average effective tax rates prompt the question of whether adjustments should be considered to meet the objectives of promoting growth, investment and...

Persistent link: https://www.econbiz.de/10005252998

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 and concludes that cross-country macroeconomic...

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

Investment Incentives and Effective Tax Rates in the Philippines; A Comparison with Neighboring Countries

Klemm, Alexander; Botman, Dennis P. J.; Baqir, Reza - International Monetary Fund (IMF) - 2008

We compare the general tax provisions and investment incentives in the Philippines to six other east-Asian economies-Malaysia, Indonesia, Lao, Vietnam, Cambodia, and Thailand. We calculate effective tax rates and find that general effective tax rates are relatively high in the Philippines, while...

Persistent link: https://www.econbiz.de/10005264199

Riding the Roller Coaster; Fiscal Policies of Nonrenewable Resource Exporters in Latin America and the Caribbean

Murphy, Pablo Lopez; Villafuerte, Mauricio; Ossowski, … - International Monetary Fund (IMF) - 2010

This paper analyzes recent fiscal policies of nonrenewable resource exporting countries in Latin America and the Caribbean in the context of sharp swings in resource prices. Fiscal policies were predominantly procyclical during the boom period 2003-08 but to significantly differing degrees...

Persistent link: https://www.econbiz.de/10008727790

Tax Incentives and Investment in the Eastern Caribbean

Sosa, Sebastian - International Monetary Fund (IMF) - 2006

Tax incentives have been used extensively in the countries of the Eastern Caribbean Currency Union (ECCU) to promote investment. The associated revenue losses are large, and benefits in terms of new investment have been limited, raising doubts about the cost effectiveness of the tax incentive...

Persistent link: https://www.econbiz.de/10005825616

U.S. Tax Reform; An Overview of the Current Debate and Policy Options

Dalsgaard, Thomas - International Monetary Fund (IMF) - 2005

In the context of the current tax policy debate in the United States, this paper reviews and discusses some of the main recurrent themes, as well as some of the most important tax reform proposals put forward over the past two decades. It finds that although there seems to be widespread...

Persistent link: https://www.econbiz.de/10005825846