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The Relative Impact of Income and Consumption Taxes

The Relative Impact of Income and Consumption Taxes »

Source: The Relative Impact of Income and Consumption Taxes

Volume/Issue: 1988/24

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 09 March 1988

ISBN: 9781451920888

Keywords: consumption tax, income effect, consumption taxes, consumption vector, labor income

This paper examines the possibility of ascertaining the welfare changes that occur when a consumption tax replaces an equal-yield income tax. It finds that those with saving/income ratios greater than the social sa...

Tax Policy for Developing Countries

Tax Policy for Developing Countries »

Series: Economic Issues

Author(s): Howell Zee , and Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 April 2002

Language: Arabic

DOI: http://dx.doi.org/10.5089/9781589060234.051

ISBN: 9781589060234

Keywords: Developing countries, tax incentives, tax policy, tax system, tax systems, personal income tax, taxation, tax revenue, corporate income tax, tax credits

Discusses important tax policy issues facing developing countries today, provides a review of the role of tax incentives, and identifies some policy challenges posed by the globalization of the world economy. Draws...

Tax Policy for Developing Countries

Tax Policy for Developing Countries »

Series: Economic Issues

Author(s): Howell Zee , and Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 February 2002

Language: Chinese

DOI: http://dx.doi.org/10.5089/9781589060241.051

ISBN: 9781589060241

Keywords: Developing countries, tax incentives, tax policy, tax system, tax systems, personal income tax, taxation, tax revenue, corporate income tax, tax credits

Discusses important tax policy issues facing developing countries today, provides a review of the role of tax incentives, and identifies some policy challenges posed by the globalization of the world economy. Draws...

Tax Policy for Developing Countries

Tax Policy for Developing Countries »

Series: Economic Issues

Author(s): Howell Zee , and Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 February 2002

Language: Russian

DOI: http://dx.doi.org/10.5089/9781589060258.051

ISBN: 9781589060258

Keywords: Developing countries, tax incentives, tax policy, tax system, tax systems, personal income tax, taxation, tax revenue, corporate income tax, tax credits

Discusses important tax policy issues facing developing countries today, provides a review of the role of tax incentives, and identifies some policy challenges posed by the globalization of the world economy. Draws...

Une politique fiscale pour les pays en développement

Une politique fiscale pour les pays en développement »

Series: Economic Issues

Author(s): Vito Tanzi , and Howell Zee

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 22 January 2002

Language: French

DOI: http://dx.doi.org/10.5089/9781589060210.051

ISBN: 9781589060210

Keywords: Developing countries, tax incentives, tax policy, tax system, tax systems, personal income tax, taxation, tax revenue, corporate income tax, tax credits

Discusses important tax policy issues facing developing countries today, provides a review of the role of tax incentives, and identifies some policy challenges posed by the globalization of the world economy. Draws...

International Effects of Tax Reforms

International Effects of Tax Reforms »

Source: International Effects of Tax Reforms

Volume/Issue: 1988/62

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 12 July 1988

ISBN: 9781451964271

Keywords: tax reform, tax reforms, tax system, tax systems, consumption tax

This paper highlights the significance of open-economy considerations in the analysis of tax reforms. It focuses on domestic and international consequences of revenue-neutral conversion between income and value-add...

Technical Assistanceon Tax Policy: A Review

Technical Assistanceon Tax Policy: A Review »

Source: Technical Assistanceon Tax Policy : A Review

Volume/Issue: 1993/65

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 August 1993

ISBN: 9781451848625

Keywords: tax reform, tax systems, consumption taxes, tax reforms

This paper reviews recent experience of technical assistance on tax policy provided by the Fiscal Affairs Department to a selected but diversified group of countries that differ both in their geographical locations...

International Spillovers of Taxiation

International Spillovers of Taxiation »

Source: International Spillovers of Taxiation

Volume/Issue: 1989/43

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 May 1989

ISBN: 9781451974966

Keywords: tax system, tax rates, consumption tax, tax systems, home country

This paper highlights key issues pertinent for the understanding of international effects of domestic tax policies and of international tax harmonization. The analytical framework adopts the saving-investment balan...

The Japanese Tax Reform

The Japanese Tax Reform »

Source: The Japanese Tax Reform : Efficiency Versus Equity

Volume/Issue: 1990/86

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 1990

ISBN: 9781451953701

Keywords: tax reform, tax system, taxation, indirect tax, consumption tax

Efficiency, equity (fairness), and simplicity are three key words in characterizing the principles of proposed tax reforms in many countries. The internationalization of the financial market through capital mobilit...

Supply-Side Economics in an Integrated World Economy1/

Supply-Side Economics in an Integrated World Economy1/ »

Source: Supply-Side Economics in an Integrated World Economy

Volume/Issue: 1993/81

Series: IMF Working Papers

Author(s): Linda Tesa , and Enrique Mendoza

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 1993

ISBN: 9781451955095

Keywords: taxation, government expenditures, consumption tax, tax rates, tax revenue

The macroeconomic effects of changes in tax and expenditure policies are examined in the context of the competitive equilibrium of a two-country, two-sector model of an integrated world economy. Governments finance...