Narrow search
Showing 1 - 10 of 924
Cover Image
U.S. Revenue Surprises; Are Happy Days Here to Stay?
Mathai, Koshy; Swiston, Andrew; Mühleisen, Martin - International Monetary Fund (IMF) - 2007
for tax policy changes. The results suggest that growth in corporate profits and capital gains each contributed forty …
Persistent link: https://www.econbiz.de/10005768916
Cover Image
Revenue Authorities; Issues and Problems in Evaluating their Success
Kidd, Maureen; Crandall, William Joseph - International Monetary Fund (IMF) - 2006
Revenue authorities (RAs) have been adopted by some countries as an alternative delivery model for improved revenue administration. They are sometimes seen as a possible solution to problems such as low rates of tax compliance, ineffective tax administration staff, and corruption. The paper...
Persistent link: https://www.econbiz.de/10005769101
Cover Image
Analyzing Fiscal Space Using the Mams Model; An Application to Burkina Faso
International Monetary Fund (IMF); International … - 2009
positive effect on growth as well as education and health outcomes. …
Persistent link: https://www.econbiz.de/10008540936
Cover Image
The Tax System in India; Could Reform Spur Growth?
Poirson, Hélène - International Monetary Fund (IMF) - 2006
This paper assesses the effects of India's tax system on growth, through the level and productivity of private … investment. Comparison of India's indicators of effective tax rates and tax revenue productivity with other countries shows that …
Persistent link: https://www.econbiz.de/10005599550
Cover Image
Tax Administration Reform and Fiscal Adjustment : The Case of Indonesia (2001-07)
Brondolo, John - 2008
Tax administration reforms can play an important role in fiscal adjustment. This role is examined by reviewing Indonesia's tax reform cum fiscal adjustment experience since 2001. The paper describes Indonesia's fiscal adjustment strategy, its tax administration reforms, and assesses the impact...
Persistent link: https://www.econbiz.de/10014410921
Cover Image
Personal Income Taxes in the Middle East and North Africa: Prospects and Possibilities
Mansour, Mario - 2023
Personal income taxes (PITs) play little or no role in the Middle East and North Africa, often yielding less than 2 percent of GDP in revenue-with the exception of few North African countries. This paper examines how PITs have evolved in recent decades, and what they might look like in the next...
Persistent link: https://www.econbiz.de/10015059672
Cover Image
Tax composition and growth : a broad cross-country perspective
Acosta-Ormaechea, Santiago; Yoo, Jiae - 2012
We investigate the relation between changes in tax composition and long-run economic growth using a new dataset …-income countries. To our knowledge this is the most comprehensive and up-to-date dataset on tax composition and growth. We find that … increasing income taxes while reducing consumption and property taxes is associated with slower growth over the …
Persistent link: https://www.econbiz.de/10009659768
Cover Image
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 14 …
Persistent link: https://www.econbiz.de/10005263986
Cover Image
Japan's Corporate Income Tax; Overview and Challenges
Dalsgaard, Thomas - International Monetary Fund (IMF) - 2008
the objectives of promoting growth, investment and competitiveness in a revenue neutral manner. This paper discusses key …
Persistent link: https://www.econbiz.de/10005252998
Cover Image
A Quest for Revenue and Tax Incidence in Uganda
Matovu, John; Chen, Duanjie; Reinikka-Soininen, Ritva - International Monetary Fund (IMF) - 2001
This paper examines tax policy and tax reforms in Uganda. Using household survey evidence, the paper identifies which taxes are progressive and investigates whether tax reforms have made the poor better or worse off. Household survey analysis reveals that some of the tax reforms implemented in...
Persistent link: https://www.econbiz.de/10005263814