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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
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Commodity Price Shocks and the Oddson Fiscal Performance
Kumah, Francis Y.; Matovu, John - International Monetary Fund (IMF) - 2005
Unanticipated changes in commodity prices can generate significant movements in fiscal aggregates. This paper seeks to understand the dynamics of these fiscal movements in the context of transitory commodity price shocks using sample data from four CIS countries- two oil-producing and two...
Persistent link: https://www.econbiz.de/10005826114
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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
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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
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