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Macroeconomic Effects of Tax Rate and Base Changes: Evidence from Fiscal Consolidations

Macroeconomic Effects of Tax Rate and Base Changes: Evidence from Fiscal Consolidations »

Source: Macroeconomic Effects of Tax Rate and Base Changes: Evidence from Fiscal Consolidations

Volume/Issue: 2018/220

Series: IMF Working Papers

Author(s): Era Dabla-Norris , and Frederico Lima

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 September 2018

ISBN: 9781484377451

Keywords: tax base, tax rate, narrative dataset, tax multipliers, Personal Income and Other Nonbusiness Taxes and Subsidies, Business Taxes and Subsidies, General, International, or Comparative

This paper examines the macroeconomic effects of tax changes during fiscal consolidations. We build a new narrative dataset of tax changes during fiscal consolidation years, containing detailed information on the e...

Managing Income Tax Compliance through Self-Assessment

Managing Income Tax Compliance through Self-Assessment »

Source: Managing Income Tax Compliance through Self-Assessment

Volume/Issue: 2014/41

Series: IMF Working Papers

Author(s): Andrew Okello

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 March 2014

ISBN: 9781475515237

Keywords: self-assessment, tax return, tax officials, tax administrations, General, Personal Income and Other Nonbusiness Taxes and Subsidies, Business Taxes and Subsidies,

Modern tax administrations seek to optimize tax collections while minimizing administration costs and taxpayer compliance costs. Experience shows that voluntary compliance is best achieved through a system of self-...

Fair Taxation in the Middle East and North Africa

Fair Taxation in the Middle East and North Africa »

Source: Fair Taxation in the Middle East and North Africa

Volume/Issue: 2015/16

Series: Staff Discussion Notes

Author(s): Mario Mansour , Pritha Mitra , Carlo Sdralevich , and Andrew Jewell

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 September 2015

Language: Arabic

ISBN: 9781513552255

Keywords: Resource Revenues, Excise, Value-Added Tax, Equity, tax, taxes, Justice, Inequality, and Other Normative Criteria and Measurement, International Relations and International Political Economy: Other

Fairness - and what governments can do about it - is at the forefront of economic and social debate all over the world. In MENA, this has been at the core of recent political transitions but has not been adequately...

Fair Taxation in the Middle East and North Africa

Fair Taxation in the Middle East and North Africa »

Source: Fair Taxation in the Middle East and North Africa

Volume/Issue: 2015/16

Series: Staff Discussion Notes

Author(s): Mario Mansour , Pritha Mitra , Carlo Sdralevich , and Andrew Jewell

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 September 2015

Language: French

ISBN: 9781513555515

Keywords: Resource Revenues, Excise, Value-Added Tax, Equity, tax, taxes, Justice, Inequality, and Other Normative Criteria and Measurement, International Relations and International Political Economy: Other

Fairness - and what governments can do about it - is at the forefront of economic and social debate all over the world. In MENA, this has been at the core of recent political transitions but has not been adequately...

Tax Policy in MENA Countries

Tax Policy in MENA Countries »

Source: Tax Policy in MENA Countries : Looking Back and Forward

Volume/Issue: 2015/98

Series: IMF Working Papers

Author(s): Mario Mansour

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 May 2015

ISBN: 9781484364789

Keywords: resource revenues, tax reform, MENA, tax, revenues, revenue, taxes, General, Personal Income and Other Nonbusiness Taxes and Subsidies, Business Taxes and Subsidies

This paper reviews trends in taxation and revenue in MENA countries over 1990-2012, with a focus on non-resource taxes. On average, non-resource revenues declined slightly, while resource revenues soared. Country e...

Electronic Fiscal Devices (EFDs) An Empirical Study of their Impact on Taxpayer Compliance and Administrative Efficiency

Electronic Fiscal Devices (EFDs) An Empirical Study of their Impact on Taxpayer Compliance and Administrative Efficiency »

Source: Electronic Fiscal Devices (EFDs) An Empirical Study of their Impact on Taxpayer Compliance and Administrative Efficiency

Volume/Issue: 2015/73

Series: IMF Working Papers

Author(s): Peter Casey , and Patricio Castro

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 March 2015

ISBN: 9781475521023

Keywords: electronic fiscal devises, noncompliance, VAT, administration, business, technology, performance, business processes, General, Personal Income and Other Nonbusiness Taxes and Subsidies

Several administrations have adopted electronic fiscal devices (EFDs) in their quest to combat noncompliance, particularly as regards sales and the value-added tax (VAT) payable on sales. The introduction of EFDs t...

Energy Subsidies and Energy Consumption

Energy Subsidies and Energy Consumption »

Source: Energy Subsidies and Energy Consumption : A Cross-Country Analysis

Volume/Issue: 2013/112

Series: IMF Working Papers

Author(s): Joshua Charap , Arthur Ribeiro da Silva , and Pedro Rodriguez

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 May 2013

ISBN: 9781484367247

Keywords: subsidy, income elasticity, gasoline prices, environmental regulations, energy consumption, gasoline consumption, Models with Panel Data, Personal Income and Other Nonbusiness Taxes and Subsidies, General,

The economic and environmental implications of energy subsidies have received renewed attention from policymakers and economists in recent years. Nevertheless there remains significant uncertainty regarding the mag...

Women Are Key for Future Growth

Women Are Key for Future Growth »

Source: Women Are Key for Future Growth : Evidence from Canada

Volume/Issue: 2017/166

Series: IMF Working Papers

Author(s): Bengt Petersson , Rodrigo Mariscal , and Kotaro Ishi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 July 2017

ISBN: 9781484309247

Keywords: Labor productivity, Taxation, Western Hemisphere, Canada, female participation, benefit system, Personal Income and Other Nonbusiness Taxes and Subsidies, Labor Force and Employment, Size, and Structure

How important are female workers for economic growth? This paper presents empirical evidence that an increase in female labor force participation is positively associated with labor productivity growth. Using panel...

Macroeconomic and Distributional Effects of Personal Income Tax Reforms

Macroeconomic and Distributional Effects of Personal Income Tax Reforms »

Source: Macroeconomic and Distributional Effects of Personal Income Tax Reforms : A Heterogenous Agent Model Approach for the U.S

Volume/Issue: 2017/192

Series: IMF Working Papers

Author(s): Sandra Lizarazo Ruiz , Adrian Peralta-Alva , and Damien Puy

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2017

ISBN: 9781484316580

Keywords: Personal income taxes, Tax changes, Tax reforms, United States, Fiscal policy, Western Hemisphere, Income, Income distribution, Economic models, Tax Multipliers

This paper assesses the macroeconomic and distributional impact of personal income tax (PIT) reforms in the U.S. drawing on a multi-sector heterogenous agents model in which consumers have non-homothetic preference...

Revenue Administration

Revenue Administration »

Source: Revenue Administration : Implementing a High-Wealth Individual Compliance Program

Volume: 17

Series: Technical Notes and Manuals

Author(s): Lucilla Mc Laughlin , and John Buchanan

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 May 2017

ISBN: 9781475592948

Keywords: Tax evasion, Tax Administration; Tax Compliance; Tax Avoidance; Tax Audit; Personal Income Tax; Compliance Risk Management; High Wealth Individual; Ultra-High Wealth Individual; HWI Compliance Program, Tax Administration, Tax Compliance, Tax Avoidance, Tax Audit; Personal Income Tax, Compliance Risk Management, High Wealth Individual, Ultra-High Wealth Individual, HWI Compliance Program

This technical note is provided as guidance to tax administrations that are considering a program to enhance the tax compliance of high wealth individuals. The note explains the rationale for a specialized complian...