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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

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. This paper argues that globalization will affect governments’ ability to continue providing this social protection at the level of recent decades. Specifically, tax...

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

Understanding Countriesâ€™ Tax Effort

Fenochietto, Ricardo; Pessino, Carola - International Monetary Fund (IMF) - 2013

This paper presents a model to determine the tax effort and tax capacity of 113 countries and the main variables on which they depend. The results and the model allow a clear determination of which countries are near their tax capacity and which are some way from it, and therefore, could...

Persistent link: https://www.econbiz.de/10011141998

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

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

Fiscal Policy Through Time-Varying Tax Rates; If and How

Kaufman, Martin David - International Monetary Fund (IMF) - 2000

policy can effectively be implemented in practice. While, in principle, variable taxes could improve welfare in some cases …-tax break is in a better footing to boost consumption and welfare than an income-tax break. A hike in consumption taxes can also …. However, variable taxes are subject to serious implementation problems fettering their use. …

Persistent link: https://www.econbiz.de/10005825866

A Primeron Mineral Taxation

Baunsgaard, Thomas - International Monetary Fund (IMF) - 2001

The paper discusses options available to tax mineral extraction projects particularly in developing countries. A desirable government share of the economic rent generated from mineral extraction can be achieved through different tax and non-tax instruments. This gives some room to design a...

Persistent link: https://www.econbiz.de/10005826065

Fiscal Rules and Countercyclical Policy; Frank Ramsey Meets Gramm-Rudman-Hollings

Tanner, Evan - International Monetary Fund (IMF) - 2003

Fiscal rules—legal restrictions on government borrowing, spending, or debt accumulation (like the Gramm-Rudman-Hollings Act in the United States)—have recently been adopted or considered in several countries, both industrial and developing. Previous literature stresses that such laws...

Persistent link: https://www.econbiz.de/10005826095

IMF and the Baltics; A Decade of Cooperation

Knöbl, Adalbert; Haas, Richard D. - International Monetary Fund (IMF) - 2003

The paper is an economic history of the IMF’s involvement in the Baltic states. It describes and analyzes the initial economic stabilization; the period of consolidation and recovery; the effects of the Russian crisis of 1998; and the current growth phases of Lithuania, Latvia, and Estonia. There...

Persistent link: https://www.econbiz.de/10005826127

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