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The Kingdom of the Netherlands-Aruba

The Kingdom of the Netherlands-Aruba »

Source: The Kingdom of the Netherlands-Aruba : Technical Assistance Report-Towards a Sustainable Tax System

Volume/Issue: 2018/363

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 December 2018

ISBN: 9781484380130

Keywords: Incidence

Over the last decade, Aruba has faced three recessions resulting in a public debt of approximately 90 percent of GDP. Its current budget deficit needs to be reduced and Aruba should close a fiscal gap of 1.5-2 perc...

The Kingdom of the Netherlands-Aruba
			: Technical Assistance Report-Towards a Sustainable Tax System

The Kingdom of the Netherlands-Aruba : Technical Assistance Report-Towards a Sustainable Tax System »

Volume/Issue: 2018/363

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 December 2018

DOI: http://dx.doi.org/10.5089/9781484380130.002

ISBN: 9781484380130

Keywords: Incidence

Over the last decade, Aruba has faced three recessions resulting in a public debt of approximately 90 percent of GDP. Its current budget deficit needs to be reduced and Aruba should close a fiscal gap of 1.5-2 perc...

Transport Infrastructure, City Productivity Growth and Sectoral Reallocation: Evidence from China

Transport Infrastructure, City Productivity Growth and Sectoral Reallocation: Evidence from China »

Source: Transport Infrastructure, City Productivity Growth and Sectoral Reallocation: Evidence from China

Volume/Issue: 2018/276

Series: IMF Working Papers

Author(s): Yang Yang

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 December 2018

ISBN: 9781484389584

Keywords: Transport infrastructure, trade, highway, productivity, China, Incidence

This paper examines the impact of highway expansion on aggregate productivity growth and sectoral reallocation between cities in China. To do so, I construct a unique dataset of bilateral transportation costs betwe...

Estimating VAT Pass Through

Estimating VAT Pass Through »

Source: Estimating VAT Pass Through

Volume/Issue: 2015/214

Series: IMF Working Papers

Author(s): Dora Benedek , Ruud A. Mooij , and Philippe Wingender

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 September 2015

ISBN: 9781513586359

Keywords: Tax incidence, Price effect, Pass through, consumption, prices, goods, elasticity, value, Incidence, Business Taxes and Subsidies,

This paper estimates the pass through of VAT changes to consumer prices, using a unique dataset providing disaggregated, monthly data on prices and VAT rates for 17 Eurozone countries over 1999-2013. Pass through i...

Social Incidence of the General Sales Tax in Pakistan

Social Incidence of the General Sales Tax in Pakistan »

Source: Social Incidence of the General Sales Tax in Pakistan

Volume/Issue: 2003/216

Series: IMF Working Papers

Author(s): Saadia Refaqat

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2003

ISBN: 9781451875102

Keywords: social incidence, general sales tax, current income, lifetime income, incidence analysis, total consumption,

This paper analyses the social incidence of the general sales tax (GST) in Pakistan. The main finding of the study is that contrary to widespread perception, the social incidence of the GST in Pakistan is slightly...

Equity and Fiscal Policy

Equity and Fiscal Policy »

Source: Equity and Fiscal Policy : The Income Distribution Effects of Taxation and Social Spending in Central America

Volume/Issue: 2010/112

Series: IMF Working Papers

Author(s): Rodrigo Cubero , and Ivanna Hollar

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2010

ISBN: 9781455200719

Keywords: incidence, social spending, taxation, gini coefficient, public spending, Taxation and Subsidies: Incidence,

How does fiscal policy fare in improving the underlying income distribution in Central America? We integrate the data from a number of existing tax and public expenditure studies for the countries in the region and...

Inclusive Growth and the Incidence  of Fiscal Policy in Mauritius

Inclusive Growth and the Incidence of Fiscal Policy in Mauritius »

Source: Inclusive Growth and the Incidence of Fiscal Policy in Mauritius : Much Progress, But More Could be Done

Volume/Issue: 2013/116

Series: IMF Working Papers

Author(s): Antonio David , and Martin Petri

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 May 2013

ISBN: 9781484323335

Keywords: Incidence of Public Expenditures, Incidence of Taxes, expenditures, expenditure, public expenditures, consumption expenditure, capital expenditures, Personal Income and Wealth Distribution, Incidence, General,

Using data from three household surveys, we review whether growth in Mauritius was inclusive and discuss the incidence of public expenditures and taxes. Generally, Mauritius enjoys an even income distribution and l...

Invisible Geniuses: Could the Knowledge Frontier Advance Faster?*

Invisible Geniuses: Could the Knowledge Frontier Advance Faster?* »

Source: Invisible Geniuses: Could the Knowledge Frontier Advance Faster?

Volume/Issue: 2018/268

Series: IMF Working Papers

Author(s): Ruchir Agarwal , and Patrick Gaule

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 December 2018

ISBN: 9781484385869

Keywords: lent, knowledge frontier, innovation, IMO, universities, talent, Incidence

The advancement of the knowledge frontier is crucial for technological innovation and human progress. Using novel data from the setting of mathematics, this paper establishes two results. First, we document that in...

Distributional Implications of Government Tax and Expenditure Policies

Distributional Implications of Government Tax and Expenditure Policies »

Source: Distributional Implications of Government Tax and Expenditure Policies : Issues, Problems, and Methodology

Volume/Issue: 1988/19

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 1988

ISBN: 9781451922363

Keywords: expenditure, income distribution, expenditures, distributional implications, fiscal incidence

This paper examines the methodological issues arising in the measurement of the distributional impact of tax and expenditure policies, with emphasis on the problems related to the measurement of the impact of adjus...

On Corruption and Capital Accumulation

On Corruption and Capital Accumulation »

Source: On Corruption and Capital Accumulation

Volume/Issue: 1994/86

Series: IMF Working Papers

Author(s): V. Juan-Ramon , and Carlos Asilis

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 1994

ISBN: 9781451850819

Keywords: anti-corruption, bribes, bureaucratic corruption, corrupt activities, incidence of corruption

Reforming economies have typically placed little attention on the impact of illegal activities on the success of reform/stabilization packages and optimal policy design. This paper aims at developing a framework in...