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Optimal Taxation of Inflation
Capelle, Damien - 2023
When inflation originates from distributional conflicts, shifts in inflation expectations, or energy price shocks …, monetary policy (MP) is a costly stabilization instrument. We show that a tax on inflation policy (TIP), which would require … decisions, tackle excessive inflation and reduce output volatility, without exacerbating price distortions. While proposals from …
Persistent link: https://www.econbiz.de/10015058866
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Tariffs, Optimal Taxes, and Collection Costs
Mihaljek, Dubravko - International Monetary Fund (IMF) - 1992
This paper studies an optimal tax problem for a small open economy where collecting taxes is costly. It is shown that, in the presence of collection costs modeled as an increasing function of the tax rate: (a) the standard rules of optimal commodity taxation (the Ramsey, the inverse elasticity,...
Persistent link: https://www.econbiz.de/10005768853
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Tax Policy for Emerging Markets; Developing Countries
Zee, Howell H.; Tanzi, Vito - International Monetary Fund (IMF) - 2000
This paper discusses important tax policy issues facing developing countries today. It views tax policy from both the macroeconomic perspective, which focuses on broad questions such as the level and composition of tax revenue, and the microeconomic perspective, which focuses on certain design...
Persistent link: https://www.econbiz.de/10005769236
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Presumptive Income Taxation; Administrative, Efficiency, and Equity Aspects
Jantscher, Milka Casanegra de; Tanzi, Vito - International Monetary Fund (IMF) - 1987
This paper discusses assessment of income on the basis of approximate indicators as opposed to conventional records. Such a method of assessment, known as presumptive income taxation, is widely used in many developing and industrial countries; however, it has been neglected in public finance...
Persistent link: https://www.econbiz.de/10005605402
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Understanding Countries’ Tax Effort
Fenochietto, Ricardo; Pessino, Carola - International Monetary Fund (IMF) - 2013
which tax capacity depends: the level of development, trade, education, inflation, income distribution, corruption, and the …
Persistent link: https://www.econbiz.de/10011141998
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Issues in extractive resource taxation : a review of research methods and models
Smith, James L. - 2012
This paper provides a conceptual overview of economists' attempts to learn about the effects of taxes on extractive resources. The emphasis is on research methods and techniques, with no attempt to provide a comprehensive tabulation of previous empirical results or policy conclusions regarding...
Persistent link: https://www.econbiz.de/10009678879
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Beware of Emigrants Bearing Gifts : Optimal Fiscal and Monetary Policy in the Presence of Remittances
Gapen, Michael T - 2006
Persistent link: https://www.econbiz.de/10013042570
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Size Distribution of Firms, Cournot, and Optimal Taxation.
Gersovitz, Mark - 2006
Intro -- Contents -- I. INTRODUCTION -- II. ASYMMETRIC OLIGOPOLISTS IN AN UNTAXED ECONOMY -- III. ASYMMETRIC OLIGOPOLISTS AND THE SPECIFIC SALES TAX -- IV. ASYMMETRIC OLIGOPOLISTS AND THE AD VALOREM SALES TAX -- V. ASYMMETRIC OLIGOPOLISTS AND THE HYBRID PROFITS TAX -- VI. ASYMMETRIC OLIGOPOLISTS...
Persistent link: https://www.econbiz.de/10012691154
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Tax Potential vs. Tax Effort; A Cross-Country Analysis of Armenia's Stubbornly Low Tax Collection
Grigorian, David A.; Davoodi, Hamid Reza - International Monetary Fund (IMF) - 2007
Despite recording double digit growth since 2000, Armenia's tax-to-GDP ratio has been fairly stable at about 14½ percent. This paper catalogues a range of factors that may account for Armenia's stubbornly for tax collection by benchmarking Armenia's tax-to-GDP against some comparator...
Persistent link: https://www.econbiz.de/10005263986
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Trade Liberalization, Exchange Rate Changes, and Tax Revenue in Sub-Saharan Africa
Agbeyegbe, Terence D.; Stotsky, Janet Gale; … - International Monetary Fund (IMF) - 2004
income tax revenue. Currency appreciation and higher inflation show some linkage to lower tax revenues or its components …
Persistent link: https://www.econbiz.de/10005264202