Back Matter

Author(s):
Parthasarathi Shome
Published Date:
March 1995
    Share
    • ShareShare
    Show Summary Details
    Bibliography

      Aguirre, Carlos, and ParthasarathiShome, The Mexican Value-Added Tax (VAT): Methodology for Calculating the Base,” National Tax Journal, Vol. 41 (December1988), pp. 54354.

      Carrizosa, Mauricio, Hacia la Recuperatión del Mercado de Capitales de Colombia (Bogotá: Editorial Presencia Ltda, 1986).

      Clavijo, Sergio, Productividad Laboral, Multifactorial y la Tasa de Cambio Real in Colombia,” Ensayos Sobre Politica Económica, No. 17 (June1990), pp. 7397.

      Directorate of National Taxes, Evasion de los Impuestos de Renta y Ventas en Colombia (Bogotá: Directorate of National Taxes, 1992).

      Directorate of National Taxes, “Estimaciones de la Evasion en Colombia,” paper presented at Fifth Regional Seminar on Fiscal Policy, United Nations Economic Commission for Latin America and the Caribbean (CEPAL), Chile, Santiago, January1993.

      Edwards, Sebastian, Coffee, Money and Inflation in Colombia,” World Development, Vol. 12 (November/ December1984), pp. 110717.

      Einaudi, Luigi, Miti e Parados si della Giustizia Tributaria (Turin, Italy: Giulio Einaudi, 1959).

      Feige, Edgar, The Meaning and Measurement of the Un-observed Economy,” in The Underground Economies: Tax Evasion and Information Distortion, ed. by Feige, Edgar, (Cambridge: Cambridge University Press, 1989).

      Garay, Luis J., Apertura y Protectión: Evaluation de la Politica de Importaciones (Bogotá: Tercer Mundo Editores, 1991).

      García García, Jorge, The Timing and Sequencing of a Trade Liberalization Policy: Colombia” (un-published;World Bank, 1988).

      García García, Jorge, Gabriel MontesLlamas, Trade, Exchange Rates, and Agricultural Pricing Policies in Colombia, World Bank Comparative Studies (Washington: World Bank, 1989).

      Gillis, Malcolm, and Charles E.McLure, Coordination of Tariffs and Internal Indirect Taxes,” in Fiscal Reform for Colombia, ed. by RichardMusgraveMalcolmGillis (Cambridge, Massachusetts: Harvard Law School International Tax Program, 1971).

      Hallberg, Kristin, and Wendy E.Takacs, Trade Reform in Colombia, 1990–94,” in The Colombian Economy: Issues of Trade and Development, ed. by AlvinCohenFrankGunter (Boulder: Westview Press, 1992).

      Harberger, Arnold, and La Tasa de Rendimiento del Capital en Colombia,” Revista de Planeacion y Desarrollo, Vol. 1 (October1969), pp. 1342.

      Harberger, Arnold, and Taxation and Welfare (Boston: Little, Brown, 1974).

      Herschel, Federico J., Ensayos Sobre Politica Fiscal (Madrid: Editoriales de Derecho Reunidas, 1975).

      International Monetary Fund, “Technical Assistance on Tax Policy: A Review,” IMF Working Paper, WP/93/65 (Washington: International Monetary Fund, August1993).

      Lewin, Alfredo, and HoracioAyala, Tax Code and Foreign Investment Laws: Colombia, 1990 (Bogotá: Tax-world, 1990).

      Lora, Eduardo, Apertura y Modernizatión: Las Reformas de los Noventa (Bogotá: Tercer Mundo Editores, 1991).

      McLure, Charles E., Analysis and Reform of the Colombian Tax System,” Working Papers in Economics No. E–88–15/3 (Stanford, California: The Hoover Institution, Stanford University, March1988).

      Musgrave, Richard, and MalcolmGillis, Fiscal Reform for Colombia (Cambridge, Massachusetts: Harvard Law School International Tax Program, 1971).

      National Administrative Department of Statistics, Cuentas Nacionales de Colombia, 1965–1986 (Bogotá: National Administrative Department of Statistics, 1988).

      National Administrative Department of Statistics, Cuentas Nacionales de Colombia, 1970–1989 (Bogotá: National Administrative Department of Statistics, 1991).

      Ocampo, José Antonio, Determinantes y Perspectivas del Crecimiento Economico en el Mediano Plazo,” in Apertura y Crecimiento: el Rol de los Noventa, ed. by EduardoLora (Bogotá: Tercer Mundo Editores, 1991).

      Ocampo, José Antonio, Perspectivas de Crecimiento de la Economia Colombiana,” Coyuntura Económica, Vol. 22 (July1992), pp. 11324.

      Price, WaterhouseCorporate Taxes: A Worldwide Summary (New York: Price Waterhouse, 1986, 1989, and 1992).

      Price, WaterhouseIndividual Taxes: A Worldwide Summary (New York: Price Waterhouse, 1986, 1989, and 1992).

      Sadka, Efraim, VitoTanzi, A Tax on Gross Assets of Enterprises as a Form of Presumptive Taxation,” Bulletin for International Fiscal Documentation, Vol. 47 (February1993), pp. 6673.

      SanchezTorres, Fabio, and CatalinaGutierrez Sourdis, Casos de Exito en Reformas Fiscales: Colombia, 1980–1992,” paper presented at Sixth Regional Seminar on Fiscal Policy, United Nations Economic Commission for Latin America and the Caribbean (CEPAL), Chile, Santiago, January1994.

      Shome, Parthasarathi, Trends and Future Directions in Tax Policy Reform: A Latin American Perspective,” Bulletin for International Fiscal Documentation, Vol. 46 (September1992), pp. 45266.

      Shome, Parthasarathi, and ChristianSchutte, Cash-Flow Tax,” Staff Papers, International Monetary Fund, Vol. 40 (September1993), pp. 63862.

      Tanzi, Vito, Fiscal Reform for Colombia: The Report of the Musgrave Commission,” Inter-American Economic Affairs, Vol. 26 (Summer1972), pp. 7180.

      Tanzi, Vito, Potential Income as a Tax Base in Theory and Practice,” in Public Finance in Developing Countries (Brookfield, Vermont: Edward Elgar, 1991).

      Tanzi, Vito, The IMF and Tax Reform,” in Tax Policy and Planning in Developing Countries, ed. by AmareshBagchi and NicholasStern (New York: Oxford University Press, 1994).

      Tanzi, Vito, and Ke-youngChu, La Politica Fiscal para un Crecimiento Estable y Equitativo en America La-tina,” in Los Problemas del Desarollo en America Latina: Homenaje a Raul Prebisch, ed. by LuisaMontuschiHansSinger (Buenos Aires: Fondo de Cultura Económica de Argentina, 1992).

      Tanzi, Vito, and ParthasarathiShome, A Primer on Tax Evasion,” Staff Papers, International Monetary Fund, Vol. 40 (December1993), pp. 32837.

      Wiesner, Eduardo, Colombia: Descentralizacion y Federalismo Fiscal: Informe Final de la Mision para la Descentralizacion (Bogotá: National Planning Department, 1992).

      World Bank, andJose B.Sokol, Colombia: Economic Development and Policy under Changing Conditions (Washington: World Bank, 1984).

      World Bank, World Development Report 1991 (New York: Oxford University Press, 1991).

    Recent Occasional Papers of the International Monetary Fund

    123. Comprehensive Tax Reform: The Colombian Experience, edited by Parthasarathi Shome. 1995

    122. Capital Flows in the APEC Region, edited by Mohsin S. Khan and Carmen M. Reinhart. 1995.

    121. Uganda: Adjustment with Growth, 1987–94, by Robert L. Sharer, Hema R. De Zoysa, and Calvin A. McDonald. 1995.

    120. Economic Dislocation and Recovery in Lebanon, by Sena Eken, Paul Cashin, S. Nuri Erbas, Jose Martelino, and Adnan Mazarei. 1995.

    119. Singapore: A Case Study in Rapid Development, edited by Kenneth Bercuson with a staff team comprising Robert G. Carling, Aasim M. Husain, Thomas Rumbaugh, and Rachel van Elkan. 1995.

    118. Sub-Saharan Africa: Growth, Savings, and Investment, by Michael T. Hadjimichael, Dhaneshwar Ghura, Martin Mühleisen, Roger Nord, and E. Murat Uçer. 1995.

    117. Resilience and Growth Through Sustained Adjustment: The Moroccan Experience, by Saleh M. Nsouli, Sena Eken, Klaus Enders, Van-Can Thai, Jorg Decressin, and Filippo Cartiglia, with Janet Bungay. 1995.

    116. Improving the International Monetary System: Constraints and Possibilities, by Michael Mussa, Morris Goldstein, Peter B. Clark, Donald J. Mathieson, and Tamim Bayoumi. 1994.

    115. Exchange Rates and Economic Fundamentals: A Framework for Analysis, by Peter B. Clark, Leonardo Bartolini, Tamim Bayoumi, and Steven Symansky. 1994.

    114. Economic Reform in China: A New Phase, by Wanda Tseng, Hoe Ee Khor, Kalpana Kochhar, Dubravko Mihaljek, and David Burton. 1994.

    113. Poland: The Path to a Market Economy, by Liam P. Ebrill, Ajai Chopra, Charalambos Christofides, Paul Mylonas, Inci Otker, and Gerd Schwartz. 1994.

    112. The Behavior of Non-Oil Commodity Prices, by Eduardo Borensztein, Mohsin S. Khan, Carmen M. Reinhart, and Peter Wickham. 1994.

    111. The Russian Federation in Transition: External Developments, by Benedicte Vibe Christensen. 1994.

    110. Limiting Central Bank Credit to the Government: Theory and Practice, by Carlo Cottarelli. 1993.

    109. The Path to Convertibility and Growth: The Tunisian Experience, by Saleh M. Nsouli, Sena Eken, Paul Duran, Gerwin Bell, and Zühtü Yücelik. 1993.

    108. Recent Experiences with Surges in Capital Inflows, by Susan Schadler, Maria Carkovic, Adam Bennett, and Robert Kahn. 1993.

    107. China at the Threshold of a Market Economy, by Michael W. Bell, Hoe Ee Khor, and Kalpana Kochhar with Jun Ma, Simon N’guiamba, and Rajiv Lall. 1993.

    106. Economic Adjustment in Low-Income Countries: Experience Under the Enhanced Structural Adjustment Facility, by Susan Schadler, Franek Rozwadowski, Siddharth Tiwari, and David O. Robinson. 1993.

    105. The Structure and Operation of the World Gold Market, by Gary O’Callaghan. 1993.

    104. Price Liberalization in Russia: Behavior of Prices, Household Incomes, and Consumption During the First Year, by Vincent Koen and Steven Phillips. 1993.

    103. Liberalization of the Capital Account: Experiences and Issues, by Donald J. Mathieson and Liliana Rojas-Suárez. 1993.

    102. Financial Sector Reforms and Exchange Arrangements in Eastern Europe. Part I: Financial Markets and Intermediation, by Guillermo A. Calvo and Manmohan S. Kumar. Part II: Exchange Arrangements of Previously Centrally Planned Economies, by Eduardo Borensztein and Paul R. Masson. 1993.

    101. Spain: Converging with the European Community, by Michel Galy, Gonzalo Pastor, and Thierry Pujol. 1993.

    100. The Gambia: Economic Adjustment in a Small Open Economy, by Michael T. Hadjimichael, Thomas Rumbaugh, and Eric Verreydt. 1992.

    99. Mexico: The Strategy to Achieve Sustained Economic Growth, edited by Claudio Loser and Eliot Kalter. 1992.

    98. Albania: From Isolation Toward Reform, by Mario I. Blejer, Mauro Mecagni, Ratna Sahay, Richard Hides, Barry Johnston, Piroska Nagy, and Roy Pepper. 1992.

    97. Rules and Discretion in International Economic Policy, by Manuel Guitian. 1992.

    96. Policy Issues in the Evolving International Monetary System, by Morris Goldstein, Peter Isard, Paul R. Masson, and Mark P. Taylor. 1992.

    95. The Fiscal Dimensions of Adjustment in Low-Income Countries, by Karim Nashashibi, Sanjeev Gupta, Claire Liuksila, Henri Lorie, and Walter Mahler. 1992.

    94. Tax Harmonization in the European Community: Policy Issues and Analysis, edited by George Kopits. 1992.

    93. Regional Trade Arrangements, by Augusto de la Torre and Margaret R. Kelly. 1992.

    92. Stabilization and Structural Reform in the Czech and Slovak Federal Republic:First Stage, by Bijan B. Aghevli, Eduardo Borensztein, and Tessa van der Willigen. 1992.

    91. Economic Policies for a New South Africa, edited by Desmond Lachman and Kenneth Bercuson with a staff team comprising Daudi Ballali, Robert Corker, Charalambos Christofides, and James Wein. 1992.

    90. The Internationalization of Currencies: An Appraisal of the Japanese Yen, by George S. Tavlas and Yuzuru Ozeki. 1992.

    89. The Romanian Economic Reform Program, by Dimitri G. Demekas and Mohsin S. Khan. 1991.

    88. Value-Added Tax: Administrative and Policy Issues, edited by Alan A. Tait. 1991.

    87. Financial Assistance from Arab Countries and Arab Regional Institutions, by Pierre van den Boogaerde. 1991.

    86. Ghana: Adjustment and Growth, 1983–91, by Ishan Kapur, Michael T. Hadjimichael, Paul Hilbers, Jerald Schiff, and Philippe Szymczak. 1991.

    85. Thailand: Adjusting to Success—Current Policy Issues, by David Robinson, Yangho Byeon, and Ranjit Teja with Wanda Tseng. 1991.

    84. Financial Liberalization, Money Demand, and Monetary Policy in Asian Countries, by Wanda Tseng and Robert Corker. 1991.

    83. Economic Reform in Hungary Since 1968, by Anthony R. Boote and Janos Somogyi. 1991.

    82. Characteristics of a Successful Exchange Rate System, by Jacob A. Frenkel, Morris Goldstein, and Paul R. Masson. 1991.

    81. Currency Convertibility and the Transformation of Centrally Planned Economies, by Joshua E. Greene and Peter Isard. 1991.

    80. Domestic Public Debt of Externally Indebted Countries, by Pablo E. Guidotti and Manmohan S. Kumar. 1991.

    79. The Mongolian People’s Republic: Toward a Market Economy, by Elizabeth Milne, John Leimone, Franek Rozwadowski, and Padej Sukachevin. 1991.

    78. Exchange Rate Policy in Developing Countries: Some Analytical Issues, by Bijan B. Aghevli, Mohsin S. Khan, and Peter J. Montiel. 1991.

    77. Determinants and Systemic Consequences of International Capital Flows, by Morris Goldstein, Donald J. Mathieson, David Folkerts-Landau, Timothy Lane, J. Saul Lizondo, and Liliana Rojas-Suárez. 1991.

    76. China: Economic Reform and Macroeconomic Management, by Mario Blejer, David Burton, Steven Dunaway, and Gyorgy Szapary. 1991.

    75. German Unification: Economic Issues, edited by Leslie Lipschitz and Donogh McDonald. 1990.

    74. The Impact of the European Community’s Internal Market on the EFTA, by Richard K. Abrams, Peter K. Cornelius, Per L. Hedfors, and Gunnar Tersman. 1990.

    73. The European Monetary System: Developments and Perspectives, by Horst Ungerer, Jouko J. Hauvonen, Augusto Lopez-Claros, and Thomas Mayer. 1990.

    72. The Czech and Slovak Federal Republic: An Economy in Transition, by Jim Prust and an IMF Staff Team. 1990.

    71. MULTIMOD Mark II: A Revised and Extended Model, by Paul Masson, Steven Symansky, and Guy Meredith. 1990.

    Note: For information on the title and availability of Occasional Papers not listed, please consult the IMF Publications Catalogor contact IMF Publication Services.

      Other Resources Citing This Publication