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Uganda

Uganda »

Source: Uganda : Managing More Effective Decentralization

Volume/Issue: 2006/279

Series: IMF Working Papers

Author(s): Giorgio Brosio , Ehtisham Ahmad , and Maria Gonzalez

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2006

ISBN: 9781451865394

Keywords: local authorities, local governments, primary education, local government, primary school, Taxation, Subsidies, and Revenue: General,

This Working Paper should not be reported as representing the views of the IMF. The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy....

Revenue Forecasting-How is it done? Results from a Survey of Low-Income Countries

Revenue Forecasting-How is it done? Results from a Survey of Low-Income Countries »

Source: Revenue Forecasting-How is it done? Results from a Survey of Low-Income Countries

Volume/Issue: 2005/24

Series: IMF Working Papers

Author(s): Annette Kyobe , and Stephan Danninger

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 2005

ISBN: 9781451860436

Keywords: forecasting, budget document, budget management, budget coverage, Taxation, Subsidies, and Revenue: General,

This paper takes stock of revenue forecasting practices in low-income countries, and provides a comprehensive and condensed account of the revenue forecasting process. Based on a new dataset on 34 low-income countr...

The Political Economy of Revenue-Forecasting Experience From Low-Income Countries

The Political Economy of Revenue-Forecasting Experience From Low-Income Countries »

Source: The Political Economy of Revenue-Forecasting Experience From Low-Income Countries

Volume/Issue: 2005/2

Series: IMF Working Papers

Author(s): Stephan Danninger , Annette Kyobe , and M. Cangiano

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 2005

ISBN: 9781451860214

Keywords: forecasting bias, forecasting, revenue forecast, survey, budget preparation, Taxation, Subsidies, and Revenue: General,

This paper analyzes interference and timeliness in the revenue-forecasting process, using new data on revenue-forecasting practices in low-income countries. Interference is defined as the occurrence of a significan...

Some International Issues in Commodity Taxation

Some International Issues in Commodity Taxation »

Source: Some International Issues in Commodity Taxation

Volume/Issue: 2002/124

Series: IMF Working Papers

Author(s): Michael Keen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2002

ISBN: 9781451854732

Keywords: Cross-border shopping, taxation, tax competition, tax rates, tax policy, Subsidies, and Revenue: General,

This paper reviews issues and evidence concerning tax-motivated, cross-border commodity transactions. A distinction is drawn between "arbitrage trades" (driven by cross-country differences in tax rates) and "tax no...

Fiscal Decentralization and Public Subnational Financial Management in Peru

Fiscal Decentralization and Public Subnational Financial Management in Peru »

Source: Fiscal Decentralization and Public Subnational Financial Management in Peru

Volume/Issue: 2006/120

Series: IMF Working Papers

Author(s): Ehtisham Ahmad , and Mercedes Garcia-Escribano

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2006

ISBN: 9781451863802

Keywords: decentralization, subnational governments, decentralization process, financial management, public financial management, Taxation, Subsidies, and Revenue: General,

There is increasing interest in fiscal decentralization in Peru as a mechanism to generate more involved decision-making at the subnational level. This is tempered with a continuing emphasis on overall fiscal stabi...

Issues in Intergovernmental Fiscal Relations in China

Issues in Intergovernmental Fiscal Relations in China »

Source: Issues in Intergovernmental Fiscal Relations in China

Volume/Issue: 2005/30

Series: IMF Working Papers

Author(s): Era Dabla-Norris

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 2005

ISBN: 9781451860498

Keywords: expenditure, expenditures, expenditure assignments, fiscal relations, intergovernmental fiscal, Taxation, Subsidies, and Revenue: General,

The paper reviews the changing nature of intergovernmental fiscal relations between the provinces and the central government in China over the past two decades and provides an assessment of the success of previous...

Evaluation of the Oil Fiscal Regime in Russia and Proposals for Reform

Evaluation of the Oil Fiscal Regime in Russia and Proposals for Reform »

Source: Evaluation of the Oil Fiscal Regime in Russia and Proposals for Reform

Volume/Issue: 2010/33

Series: IMF Working Papers

Author(s): Brenton Goldsworthy , and Daria Zakharova

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 2010

ISBN: 9781451962703

Keywords: oil revenue, taxation, oil field, fiscal regime, oil and gas, Subsidies, and Revenue: General,

Oil revenue plays a central role in Russia's economic development. Thus, the recent decline in oil production and investment, and the possible contribution of the current fiscal regime to these developments, have p...

The Art of Making Everybody Happy

The Art of Making Everybody Happy »

Source: The Art of Making Everybody Happy : How to Prevent a Secession

Volume/Issue: 2001/176

Series: IMF Working Papers

Author(s): Michel Le Breton , and Shlomo Weber

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2001

ISBN: 9781451858815

Keywords: Transfer Schemes, Partial Equalization, Threat of Secession, compensation, taxation, fiscal capacity, budget constraint, fiscal federalism, Subsidies, and Revenue: General,

In this paper we consider a model of the country with heterogeneous population and examine compensation schemes that may prevent a threat of secession by dissatisfied regions. We show that horizontal imbalances are...

Personal Income Tax Reform

Personal Income Tax Reform »

Source: Personal Income Tax Reform : Concepts, Issues, and Comparative Country Developments

Volume/Issue: 2005/87

Series: IMF Working Papers

Author(s): Howell Zee

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 April 2005

ISBN: 9781451861068

Keywords: Tax reform, personal income tax, taxation, tax liability, tax credit, tax system, tax burden, Subsidies, and Revenue: General,

This paper provides a largely nontechnical survey of concepts and issues related to the reform of the personal income tax, covering both base and rate aspects of the tax, as well as fundamental reform options. It a...

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...