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External Shocks, the Real Exchange Rate, and Tax Policy

External Shocks, the Real Exchange Rate, and Tax Policy »

Source: External Shocks, the Real Exchange Rate, and Tax Policy

Volume/Issue: 1994/88

Series: IMF Working Papers

Author(s): Stephen Tokarick

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 August 1994

ISBN: 9781451851090

Keywords: exchange rate, real exchange rate, value-added tax, trade reform

This paper uses a computable general equilibrium model of the economy of Trinidad and Tobago to assess the effects of trade liberalization and terms-of-trade shocks on the real exchange rate and the overall fiscal...

Togo

Togo »

Source: Togo : Statistical Appendix

Volume/Issue: 2007/218

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 June 2007

ISBN: 9781451836608

Keywords: indirect taxes, value-added tax, domestic taxes, import duties, direct taxes

In recent years, the IMF has released a growing number of reports and other documents covering economic and financial developments and trends in member countries. Each report, prepared by a staff team after discuss...

The Value-Added Tax

The Value-Added Tax »

Source: The Value-Added Tax : Its Causes and Consequences

Volume/Issue: 2007/183

Series: IMF Working Papers

Author(s): Ben Lockwood , and Michael Keen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2007

ISBN: 9781451867473

Keywords: vat, tax ratio, taxation, tax system, Value-added Tax, Tax Reform,

Has the VAT proved, as its proponents claim, an especially effective form of taxation? To address this, this paper first shows that a tax innovation-such as the introduction of a VAT- reduces the marginal cost of p...

Grenada

Grenada »

Source: Grenada : Recent Economic Developments

Volume/Issue: 1995/56

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 20 July 1995

ISBN: 9781451816341

Keywords: tax system, value-added tax, import duties, capital expenditure, tax reform

This paper describes economic developments in Grenada during the 1990s. The weak growth performance since 1990 reflected largely a continuous contraction in agricultural output, which declined each year from 1989 t...

The Revenue Administration-Gap Analysis Program

The Revenue Administration-Gap Analysis Program »

Source: The Revenue Administration-Gap Analysis Program : Model and Methodology for Value-Added Tax Gap Estimation

Volume: 17

Series: Technical Notes and Manuals

Author(s): Eric Hutton

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 April 2017

ISBN: 9781475583618

Keywords: Tax administration, Tax compliance, Value added tax, Tax revenues, Econometric models, Tax Administration; Tax Compliance; Value-Added Tax; Tax Gap; Tax Avoidance; Tax Evasion, Tax Administration, Tax Compliance, Value-Added Tax, Tax Gap

The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-...

Uganda

Uganda »

Source: Uganda : Statistical Appendix

Volume/Issue: 2003/84

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 26 March 2003

ISBN: 9781451838671

Keywords: commercial banks, domestic investment, metal products, indirect taxes, value-added tax

In recent years, the IMF has released a growing number of reports and other documents covering economic and financial developments and trends in member countries. Each report, prepared by a staff team after discuss...

Tax Policy

Tax Policy »

Source: Tax Policy : Recent Trends and Coming Challenges

Volume/Issue: 2007/274

Series: IMF Working Papers

Author(s): Tehmina S. Khan , and John Norregaard

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2007

ISBN: 9781451868371

Keywords: Tax reform, personal income tax, corporate income tax, value-added tax, tax wedge, green taxes, taxation, tax revenues, tax rates, tax systems,

This paper provides an overview of the key economic factors that shape tax policy reform in many high-income countries, developing countries, and/or transition economies. The paper describes and evaluates global an...

Fiscal Devaluation and Fiscal Consolidation

Fiscal Devaluation and Fiscal Consolidation »

Source: Fiscal Devaluation and Fiscal Consolidation : The VAT in Troubled Times

Volume/Issue: 2012/85

Series: IMF Working Papers

Author(s): Michael Keen , and Ruud A. Mooij

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2012

ISBN: 9781475502480

Keywords: value-added tax, tax reform, vat, taxation, tax rates, fiscal consolidation, tax changes, Subsidies, and Revenue: General,

This paper focuses on two core tax design issues that arise in addressing current fiscal challenges. It first explores the idea, prominent in troubled Eurozone countries, of a "fiscal devaluation": shifting from so...

Republic of Mozambique

Republic of Mozambique »

Source: Republic of Mozambique : Statistical Appendix

Volume/Issue: 2002/139

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 09 July 2002

ISBN: 9781451827071

Keywords: gross domestic product, consumer price index, private consumption, value-added tax, total expenditure

In recent years, the IMF has released a growing number of reports and other documents covering economic and financial developments and trends in member countries. Each report, prepared by a staff team after discuss...

Raising the Consumption Tax in Japan

Raising the Consumption Tax in Japan »

Source: Raising the Consumption Tax in Japan : Why, When, How?

Volume/Issue: 2011/13

Series: Staff Discussion Notes

Author(s): Kenneth Kang , Michael Keen , Mahmood Pradhan , and Ruud A. Mooij

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 June 2011

ISBN: 9781463902889

Keywords: Consumption taxes, Revenue measures, Japan, Tax increases, Tax revenues, Value added tax, Consumption tax, VAT, fiscal adjustment, social security

Staff Discussion Notes showcase the latest policy-related analysis and research being developed by individual IMF staff and are published to elicit comment and to further debate. These papers are generally brief an...