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Keen, Michael - 2012

Issues of taxation and development, which have long been a central concern of the IMF, have attracted wider and renewed interest in the last few years. This paper reflects on three broad lessons of experience: that developing countries differ vastly in tax matters, and in ways that are less than...

Persistent link: https://www.econbiz.de/10014395706

Tax Policy and Reform for Foreign Direct Investment in Developing Countries

International Monetary Fund - 1990

This paper identifies tax factors in 21 developing countries that have an impact on foreign direct investment flows. It categorizes those factors into issues associated with tax coordination; tax rates and rate structures; and composition of the tax base. Recent actions by countries reveal no...

Persistent link: https://www.econbiz.de/10014395772

On Noncooperative Capital Income Taxation in Open Economies

Kletzer, Kenneth - 1990

. Residence-based capital income taxes do not augment the set of lump-sum fiscal instruments, although both policies can be used … lump-sum fiscal policies are unavailable, source-based capital income taxes may be needed to achieve distributional …

Persistent link: https://www.econbiz.de/10014395775

Do Taxes Matter for Long-Run Growth? : Harberger's Superneutrality Conjecture

Asea, Patrick K. - 1995

Harberger’s superneutrality conjecture contends that, although in theory the mix of direct and indirect taxes affects … highlights implications of different taxes for growth and investment in these models. The empirical work is based on cross … significant investment effects from income and consumption taxes that are consistent with small growth effects. The results are …

Persistent link: https://www.econbiz.de/10014395798

IMF Adviceon Fiscal Policy

International Monetary Fund - 1989

IMF advice on fiscal policy is given within a strong accounting framework. Published sources in the last ten years show the direction and change of advice. The treatment of central bank losses, government arrears, and credit subsidies are discussed as examples. Advice on taxation, expenditure,...

Persistent link: https://www.econbiz.de/10014395818

Tax Policy and National Savings in the United States: A Survey

International Monetary Fund - 1988

that the effect of taxes on the overall private saving level is relatively small and uncertain and that raising public …

Persistent link: https://www.econbiz.de/10014395849

Tax Policy Options for a United Germany

International Monetary Fund - 1990

A central requirement in the rapid movement of German Democratic Republic (GDR) toward a market economy is the introduction of a market-oriented tax system. The paper highlights the main features of the traditional socialist tax structure of the GDR and the current tax structure of the Federal...

Persistent link: https://www.econbiz.de/10014395890

Fiscal Policy and External Performance : The Turkish Experience

International Monetary Fund - 1989

In 1980 Turkey embarked on a far-reaching stabilization and liberalization program, which contributed to export-led growth and a significant movement toward both domestic and external equilibrium. Later, as fiscal policy was partly reoriented from a restrictive to an expansionary stance while...

Persistent link: https://www.econbiz.de/10014395994

Tax Reform in Economies in Transition : A Brief Introduction to the Main Issues

Tanzi, Vito - 1991

The transition from a command to a market economy requires profound reforms of the tax system. Such a transition will put downward pressures on the level of taxation at a time when public expenditure remains high. This paper outlines the main characteristics of the tax systems in...

Persistent link: https://www.econbiz.de/10014396003

Tax Policy and the Environment : Theory and Practice

Nellor, David C. L. - 1994

This paper provides a framework for examining environment taxes. It reviews the theoretical efficiency of three types … of environment taxes: taxes on emissions or Pigouvian taxes; taxes on productive inputs or consumer goods whose use is … related to environmental damage; and environment-related provisions in other taxes. A survey of environment taxes in 42 …

Persistent link: https://www.econbiz.de/10014396030