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Tax Policy for Developing Countries

Tax Policy for Developing Countries »

Series: Economic Issues

Author(s): Howell Zee , and Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 April 2002

Language: Arabic

DOI: http://dx.doi.org/10.5089/9781589060234.051

ISBN: 9781589060234

Keywords: Developing countries, tax incentives, tax policy, tax system, tax systems, personal income tax, taxation, tax revenue, corporate income tax, tax credits

Discusses important tax policy issues facing developing countries today, provides a review of the role of tax incentives, and identifies some policy challenges posed by the globalization of the world economy. Draws...

Tax Policy for Developing Countries

Tax Policy for Developing Countries »

Series: Economic Issues

Author(s): Howell Zee , and Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 February 2002

Language: Chinese

DOI: http://dx.doi.org/10.5089/9781589060241.051

ISBN: 9781589060241

Keywords: Developing countries, tax incentives, tax policy, tax system, tax systems, personal income tax, taxation, tax revenue, corporate income tax, tax credits

Discusses important tax policy issues facing developing countries today, provides a review of the role of tax incentives, and identifies some policy challenges posed by the globalization of the world economy. Draws...

Tax Policy for Developing Countries

Tax Policy for Developing Countries »

Series: Economic Issues

Author(s): Howell Zee , and Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 February 2002

Language: Russian

DOI: http://dx.doi.org/10.5089/9781589060258.051

ISBN: 9781589060258

Keywords: Developing countries, tax incentives, tax policy, tax system, tax systems, personal income tax, taxation, tax revenue, corporate income tax, tax credits

Discusses important tax policy issues facing developing countries today, provides a review of the role of tax incentives, and identifies some policy challenges posed by the globalization of the world economy. Draws...

Une politique fiscale pour les pays en développement

Une politique fiscale pour les pays en développement »

Series: Economic Issues

Author(s): Vito Tanzi , and Howell Zee

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 22 January 2002

Language: French

DOI: http://dx.doi.org/10.5089/9781589060210.051

ISBN: 9781589060210

Keywords: Developing countries, tax incentives, tax policy, tax system, tax systems, personal income tax, taxation, tax revenue, corporate income tax, tax credits

Discusses important tax policy issues facing developing countries today, provides a review of the role of tax incentives, and identifies some policy challenges posed by the globalization of the world economy. Draws...

Tariffs, Optimal Taxes, and Collection Costs

Tariffs, Optimal Taxes, and Collection Costs »

Source: Tariffs, Optimal Taxes, and Collection Costs

Volume/Issue: 1992/28

Series: IMF Working Papers

Author(s): Dubravko Mihaljek

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 April 1992

ISBN: 9781451844573

Keywords: tax rates, commodity taxation, optimal tax, optimal taxation

This paper studies an optimal tax problem for a small open economy where collecting taxes is costly. It is shown that, in the presence of collection costs modeled as an increasing function of the tax rate: (a) the...

Growth Effects of Income and Consumption Taxes

Growth Effects of Income and Consumption Taxes »

Source: Growth Effects of Income and Consumption Taxes : Positive and Normative Analysis

Volume/Issue: 1995/62

Series: IMF Working Papers

Author(s): Gian Milesi-Ferretti , and Nouriel Roubini

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 1995

ISBN: 9781451848236

Keywords: taxation, consumption tax, optimal taxation, capital accumulation, tax rates

The effects of income and consumption taxation are examined in the context of models in which the growth process is driven by the accumulation of human and physical capital. The different channels through which the...

Optimal Tax Administration

Optimal Tax Administration »

Source: Optimal Tax Administration

Volume/Issue: 2017/8

Series: IMF Working Papers

Author(s): Michael Keen , and Joel Slemrod

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 20 January 2017

ISBN: 9781475570267

Keywords: Tax elasticity, Tax evasion, Tax rates, Tax administration, Tax compliance, Optimal taxation

This paper sets out a framework for analyzing optimal interventions by a tax administration, one that parallels and can be closely integrated with established frameworks for thinking about optimal tax policy. Its k...

Are Elasticities of Taxable Income Rising?1

Are Elasticities of Taxable Income Rising?1 »

Source: Are Elasticities of Taxable Income Rising?

Volume/Issue: 2018/132

Series: IMF Working Papers

Author(s): Alexander Klemm , Li Liu , Victor Mylonas , and Philippe Wingender

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 13 June 2018

ISBN: 9781484361566

Keywords: Optimal tax; Elasticity of taxable income; Tax Progressivity; Progressive Taxation, Optimal tax, Elasticity of taxable income, Tax Progressivity, Progressive Taxation, Incidence

This paper assesses a possible explanation for the global downward trend in top personal income tax rates over the last decades: globalization and the related tax evasion and avoidance opportunities could have rais...

Inequality and Optimal Redistributive Tax and Transfer Policies

Inequality and Optimal Redistributive Tax and Transfer Policies »

Source: Inequality and Optimal Redistributive Tax and Transfer Policies

Volume/Issue: 1999/60

Series: IMF Working Papers

Author(s): Howell Zee

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 April 1999

ISBN: 9781451848038

Keywords: inequality, progressive taxation, optimal taxation, transfer policy, taxation, tax rates, marginal tax rates, average tax rate

This paper explores the revenue-raising aspect of progressive taxation and derives, on the basis of a simple model, the optimal degree of tax progressivity where the tax revenue is used exclusively to finance (perf...

Progressive Taxation of Extractive Resources as Second-Best Optimal Policy

Progressive Taxation of Extractive Resources as Second-Best Optimal Policy »

Source: Progressive Taxation of Extractive Resources as Second-Best Optimal Policy

Volume/Issue: 2018/130

Series: IMF Working Papers

Author(s): Jean-François Wen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 13 June 2018

ISBN: 9781484361627

Keywords: Progressive taxation, Effective tax rate, Optimal taxation, Minerals, Petroleum, rent tax, average effective tax rate, second-best optimality, Business Taxes and Subsidies, General

The paper provides a critical review of the literature on the concept of progressivity in the taxation of petroleum and mineral resources and offers a fresh perspective on its purpose and measurement. Regressive ta...