Search Results

You are looking at 1 - 10 of 22 items

  • Keyword: Taxation and Subsidies: Incidence x
Clear All Modify Search
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...

What Do We Know About Tariff Incidence?

What Do We Know About Tariff Incidence? »

Source: What Do We Know About Tariff Incidence?

Volume/Issue: 2004/182

Series: IMF Working Papers

Author(s): Stephen Tokarick

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2004

ISBN: 9781451859294

Keywords: excess burden, tax incidence offer curves, home country, tariff rate, tariff rates, free trade, Taxation and Subsidies: Incidence,

This paper examines the question: Who bears the larger portion of the excess burden of a tariff-the country that imposes it, or a country that it trades with? For a country that can influence its terms of trade, th...

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

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

DOI: http://dx.doi.org/10.5089/9781455200719.001

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...

VAT Fraud and Evasion

VAT Fraud and Evasion »

Source: VAT Fraud and Evasion : What Do We Know, and What Can be Done?

Volume/Issue: 2007/31

Series: IMF Working Papers

Author(s): Stephen Smith , and Michael Keen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 2007

ISBN: 9781451865950

Keywords: value-added tax, sales tax, enforcement, compliance, noncompliance, vat, vat revenue, vat rate, vat receipts, Taxation

Like any tax, the VAT is vulnerable to evasion and fraud. But its credit and refund mechanism does offer unique opportunities for abuse, and this has recently become an urgent concern in the European Union (EU). Th...

Taxation and Pricing of Petroleum Products in Developing Countries

Taxation and Pricing of Petroleum Products in Developing Countries »

Source: Taxation and Pricing of Petroleum Products in Developing Countries : A Framework for Analysis with Application to Nigeria

Volume/Issue: 2003/42

Series: IMF Working Papers

Author(s): Shahabuddin Hossain

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 2003

ISBN: 9781451846232

Keywords: petroleum product prices, efficiency, equity, revenue, border prices, externalities, road user charge, road, per, expenditure

Using the modern theory of public economics as the point of departure, this paper outlines a basic principle for setting taxes and/or prices of commodities based on two key criteria, efficiency and equity. The pape...

Burkina Faso

Burkina Faso »

Source: Burkina Faso : Policies to Protect the Poor From the Impact of Food and Energy Price Increases

Volume/Issue: 2011/202

Series: IMF Working Papers

Author(s): Isabell Adenauer , and Javier Arze del Granado

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 August 2011

ISBN: 9781463902117

Keywords: fuel price subsidies, food price shock, conditional cash transfer system, cash transfer, subsidies, conditional cash transfer, subsidy, cash transfers, Taxation, and Revenue: General

This paper assesses the effectiveness of policies taken by the Burkinabè authorities to protect the poor from the adverse impact of a combined food and oil price shock in 2008. Estimates of the impact based on hous...

Fuel Price Subsidies in Gabon

Fuel Price Subsidies in Gabon »

Source: Fuel Price Subsidies in Gabon : Fiscal Cost and Distributional Impact

Volume/Issue: 2006/243

Series: IMF Working Papers

Author(s): Daniel Leigh , and Moataz El-Said

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 2006

ISBN: 9781451865035

Keywords: Fuel-price subsidies, subsidies, fuel price, price subsidies, refinery price, ex-refinery price, Taxation, and Revenue: General, Taxation and Subsidies: Incidence,

This paper looks at the fiscal cost and distributional impact of implicit fuel price subsidies in Gabon, where fuel prices have remained largely unchanged since 2002. Using estimated implicit import parity prices,...

A Quest for Revenue and Tax Incidence in Uganda

A Quest for Revenue and Tax Incidence in Uganda »

Source: A Quest for Revenue and Tax Incidence in Uganda

Volume/Issue: 2001/24

Series: IMF Working Papers

Author(s): John Matovu , Duanjie Chen , and Ritva Reinikka-Soininen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2001

ISBN: 9781451844146

Keywords: Tax Incidence, tax rate, tax system, excise taxes, Taxation and Subsidies: Incidence, Business Taxes and Subsidies including sales and value-added (VAT),

This paper examines tax policy and tax reforms in Uganda. Using household survey evidence, the paper identifies which taxes are progressive and investigates whether tax reforms have made the poor better or worse of...

What Do We Know About Tariff Incidence?

What Do We Know About Tariff Incidence? »

Volume/Issue: 2004/182

Series: IMF Working Papers

Author(s): Stephen Tokarick

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2004

DOI: http://dx.doi.org/10.5089/9781451859294.001

ISBN: 9781451859294

Keywords: excess burden, tax incidence offer curves, home country, tariff rate, tariff rates, free trade, Taxation and Subsidies: Incidence,

This paper examines the question: Who bears the larger portion of the excess burden of a tariff-the country that imposes it, or a country that it trades with? For a country that can influence its terms of trade, th...

Firm Investment, Corporate Finance, and Taxation

Firm Investment, Corporate Finance, and Taxation »

Source: Firm Investment, Corporate Finance, and Taxation

Volume/Issue: 2002/237

Series: IMF Working Papers

Author(s): Geremia Palomba

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2002

ISBN: 9781451875720

Keywords: Firm Investment, Imperfect Capital Markets, Corporate Income Taxation, tax rate, taxation, tax policy, corporate taxation, cost of capital, Taxation and Subsidies: Incidence, Business Taxes and Subsidies including sales and value-added (VAT)

This paper examines the intertemporal effect of corporate income taxation on the investment behavior of a firm that faces imperfect capital markets. It shows that when capital markets are imperfect, the optimizing...