Narrow search
Showing 1 - 10 of 182
Cover Image
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
Cover Image
Causes, Benefits, and Risks of Business Tax Incentives
Klemm, Alexander - International Monetary Fund (IMF) - 2009
This paper provides an updated overview of tax incentives for business investment. It begins by noting that tax competition is likely to be a major force driving countries' tax reforms, and discusses tax incentives as a possible response to this. This is complemented by other arguments for and...
Persistent link: https://www.econbiz.de/10005826566
Cover Image
Tax and Welfare Reforms in the Czech Republic; Structural Implications and Challenges
Dalsgaard, Thomas - International Monetary Fund (IMF) - 2008
The paper provides an analysis and discussion of key structural implications of the 2007 and 2008 welfare and tax reforms in the Czech Republic. Based on a detailed micro-study of marginal and average effective tax rates for individuals at various points along the earnings curve, it concludes...
Persistent link: https://www.econbiz.de/10005599487
Cover Image
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
Cover Image
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
Cover Image
Capital Account Liberalization and Corporate Taxes
Lockwood, Ben; Devereux, Michael B.; Redoano, Michela - International Monetary Fund (IMF) - 2003
, and (2i) allowing exchange controls to affect the intensity of strategic interaction between countries in setting taxes …
Persistent link: https://www.econbiz.de/10005769264
Cover Image
Revenue Administration Reform in Middle Eastern Countries, 1994-2004
Bodin, Jean-Paul; Crandall, William Joseph - International Monetary Fund (IMF) - 2005
The paper provides an overview of revenue administration reforms implemented in Middle Eastern and North African countries over the past decade with IMF assistance. Although reforming tax and customs administration is neither quick nor simple, several countries in the region have embarked on...
Persistent link: https://www.econbiz.de/10005599462
Cover Image
The Impact of Fiscal Consolidation and Structural Reformson Growth in Japan
Berkmen, Pelin - International Monetary Fund (IMF) - 2011
With Japan’s public debt reaching historical levels, the need for fiscal consolidation and structural reforms have increased. As fiscal consolidation will require a sustained and large adjustment in the fiscal balance, its growth effect is a concern particularly for the short run. This...
Persistent link: https://www.econbiz.de/10008839344
Cover Image
Reforming Tax Expenditures in Italy: What, Why, and How?
Tyson, Justin - International Monetary Fund (IMF) - 2014
The IMF has advised country authorities to roll back tax expenditures as a way to support fiscal consolidation efforts—urging them to evaluate tax expenditures according to clear criteria, and assessing their impact on public finances, economic efficiency, equity, and administrative and...
Persistent link: https://www.econbiz.de/10011123882
Cover Image
Modeling the Impact of Taxes on Petroleum Exploration and Development
Smith, James L. - International Monetary Fund (IMF) - 2012
We present a simple model of petroleum exploration and development that can be applied to study the performance of alternative tax systems and identify potential distortions. Although the model is a highly simplified, it incorporates many factors and some of the key tradeoffs that would...
Persistent link: https://www.econbiz.de/10011142038