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Tax Amnesties
			: Theory, Trends, and Some Alternatives

Tax Amnesties : Theory, Trends, and Some Alternatives »

Series: IMF Special Issues

Author(s): Eric Le Borgne , and Katherine Baer

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 July 2008

DOI: http://dx.doi.org/10.5089/9781589067363.058

ISBN: 9781589067363

Keywords: tax administration, tax amnesty, tax amnesties, tax evasion, tax compliance

Tax amnesties remain as popular as ever as a tool for raising revenue and increasing tax compliance. International experience, however, shows that the costs of tax amnesty programs often exceed the programs' benefi...

Tax harmonization in the European Community
			: Policy Issues and Analysis

Tax harmonization in the European Community : Policy Issues and Analysis »

Series: Occasional Papers

Author(s): George Kopits

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 March 1992

DOI: http://dx.doi.org/10.5089/9781557752253.084

ISBN: 9781557752253

Keywords: taxation, tax rates, tax harmonization, tax systems, tax evasion

Tax harmonization is an integral part of completing the single European market. Expansion of the single market to the European Economic Area, and eventually to some Eastern European countries, suggests that the EC...

Supply-Side Tax Policy
			: Its Relevance to Developing Countries

Supply-Side Tax Policy : Its Relevance to Developing Countries »

Series: Books

Author(s): Ved Gandhi , Liam Ebrill , Parthasarathi Shome , Luis Manas Anton , Jitendra Modi , Fernando Sanchez-Ugarte , and George Mackenzie

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1987

DOI: http://dx.doi.org/10.5089/9780939934911.071

ISBN: 9780939934911

Keywords: tax evasion, tax incentives, taxation, tax rates, tax system

Written by Ved P. Gandhi, Liam P. Ebrill, George A. Mackenzie, Luis Mañas-Antón, Jitendra R. Modi, Somchai Richupan, Fernando Sanchez-Ugarte, and Parthasarathi Shome, this book contains 12 articles. It examines the...

Comprehensive Tax Reform
			: The Colombian Experience

Comprehensive Tax Reform : The Colombian Experience »

Series: Occasional Papers

Author(s): Parthasarathi Shome

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 March 1995

DOI: http://dx.doi.org/10.5089/9781557754646.084

ISBN: 9781557754646

Keywords: tax reform, vat, tax evasion, taxation, tax system

This paper analyzes particular areas of tax policy that have concerned the Colombian authorities during the 1990s, while comprising a comprehensive approach to tax reform over time. It is intended to allow the read...

Hiding in the Shadows
			: The Growth of the Underground Economy

Hiding in the Shadows : The Growth of the Underground Economy »

Series: Economic Issues

Author(s): Dominik Enste , and Friedrich Schneider

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 April 2002

DOI: http://dx.doi.org/10.5089/9781589060968.051

ISBN: 9781589060968

Keywords: tax rates, labor force, taxation, tax revenues, tax evasion

Examines the role of the shadow, or underground, economy. Looks at ways of measuring it, the relationship between the shadow economy and the main stream economy, why it has been growing in size, and its effects on...

Belgium

Belgium »

Source: Belgium : Selected Issues

Volume/Issue: 2000/49

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 April 2000

ISBN: 9781451803150

Keywords: tax rates, tax evasion, direct taxes, taxation

Measuring the size of the underground economy is obviously a difficult task. This paper reviews the literature, as applied to Belgium and elsewhere, on the determinants of the gray economy. The methods that have be...

Tax Administration in Developing Countries

Tax Administration in Developing Countries »

Source: Tax Administration in Developing Countries : An Economic Perspective

Volume/Issue: 1987/42

Series: IMF Working Papers

Author(s): Charles Mansfield

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 1987

ISBN: 9781451975390

Keywords: tax evasion, tax structure, tax system

This paper examines the role of tax administration in developing countries from an economic perspective. The traditional separation of tax policy and tax administration in the literature is shown to break down in d...

Hiding in the Shadows
			: The Growth of the Underground Economy

Hiding in the Shadows : The Growth of the Underground Economy »

Series: Economic Issues

Author(s): Dominik Enste , and Friedrich Schneider

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 August 2003

Language: Arabic

DOI: http://dx.doi.org/10.5089/9781589061538.051

ISBN: 9781589061538

Keywords: tax rates, labor force, taxation, tax revenues, tax evasion, tax rate, tax avoidance, tax system, tax compliance, pension

Examines the role of the shadow, or underground, economy. Looks at ways of measuring it, the relationship between the shadow economy and the main stream economy, why it has been growing in size, and its effects on...

Hiding in the Shadows
			: The Growth of the Underground Economy

Hiding in the Shadows : The Growth of the Underground Economy »

Series: Economic Issues

Author(s): Friedrich Schneider , and Dominik Enste

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 June 2003

Language: Chinese

DOI: http://dx.doi.org/10.5089/9781589061545.051

ISBN: 9781589061545

Keywords: tax rates, labor force, taxation, tax revenues, tax evasion, tax rate, tax avoidance, tax system, tax compliance, pension

Examines the role of the shadow, or underground, economy. Looks at ways of measuring it, the relationship between the shadow economy and the main stream economy, why it has been growing in size, and its effects on...

Hiding in the Shadows
			: The Growth of the Underground Economy

Hiding in the Shadows : The Growth of the Underground Economy »

Series: Economic Issues

Author(s): Friedrich Schneider , and Dominik Enste

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 03 February 2003

Language: Russian

DOI: http://dx.doi.org/10.5089/9781589061552.051

ISBN: 9781589061552

Keywords: tax rates, labor force, taxation, tax revenues, tax evasion, tax rate, tax avoidance, tax system, tax compliance, pension

Examines the role of the shadow, or underground, economy. Looks at ways of measuring it, the relationship between the shadow economy and the main stream economy, why it has been growing in size, and its effects on...