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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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Tax Rate Cuts and Tax Compliance; The Laffer Curve Revisited
Papp, Tamás K.; Takáts, Elöd - International Monetary Fund (IMF) - 2008
small tax rate cuts, which decrease incentives to evade taxes, can lead to increased revenues through spillovers - creating … Laffer effects. Interestingly, tax rate cuts here imply increasing effective taxes. The model is consistent with what …
Persistent link: https://www.econbiz.de/10005264157
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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
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Expenditure Composition and Distortionary Tax for Equitable Economic Growth
Park, Hyun - International Monetary Fund (IMF) - 2006
This paper continues the study of optimal fiscal policy in a growing economy by exploring a case in which the government simultaneously provides three main categories of expenditures with distortionary tax finance: public production services, public consumption services, and state-contingent...
Persistent link: https://www.econbiz.de/10005599285
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Effect of Corruptionon Tax Revenues in the Middle East
Imam, Patrick A.; Jacobs, Davina F. - International Monetary Fund (IMF) - 2007
in part to corruption, and certain taxes are more affected than others. Taxes that require frequent interaction between … the tax authority and individuals, such as taxes on international trade, seem to be more affected by corruption than most …
Persistent link: https://www.econbiz.de/10005605284
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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
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Fiscal Sustainability; The Case of Eritrea
Yamauchi, Ayumu - International Monetary Fund (IMF) - 2004
The paper examines fiscal sustainability issues for the case of Eritrea but has wider implications for addressing fiscal and debt sustainability. It begins with a formal definition and explanation of analytical sustainability indicators, followed by an assessment of the causes of fiscal deficits...
Persistent link: https://www.econbiz.de/10005826168
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Composition of Government Expenditure, Human Capital Accumulation, and Welfare
Matovu, John - International Monetary Fund (IMF) - 2000
financed by consumption taxes; agents do not substitute between human and physical capital as a result of changes in …
Persistent link: https://www.econbiz.de/10005768921
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Taxation and Pricing of Petroleum Products in Developing Countries; A Framework for Analysis with Application to Nigeria
Hossain, Shahabuddin Mosherraf - International Monetary Fund (IMF) - 2003
setting taxes and/or prices of commodities based on two key criteria, efficiency and equity. The paper shows that for … relevant taxes/subsidies to correct the externalities and to address equity and revenue considerations can be measured with a … reform in Nigeria. The framework outlined in the paper can be applied to the analysis of petroleum product taxes and prices …
Persistent link: https://www.econbiz.de/10005769021
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Caribbean Approaches to Economic Stabilization
Hilaire, Alvin - International Monetary Fund (IMF) - 2000
In the late 1980s Barbados, Guyana, Jamaica, and Trinidad and Tobago found themselves in severe economic difficulties. Their ensuing economic strategies were all market-based, featured fiscal contraction and trade liberalization, multilateral support loans and, later on, tax and financial sector...
Persistent link: https://www.econbiz.de/10005769224