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Pakistan: Selected Issues Paper »
Source: Pakistan : Selected Issues Paper
Volume/Issue: 2016/2
Series: IMF Staff Country Reports
Author(s): International Monetary Fund. Middle East and Central Asia Dept.
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 12 January 2016
ISBN: 9781513582412
Keywords: tax, taxes, tax revenue, tax bases, tax revenues
This Selected Issues paper reviews Pakistan's tax regime, evaluates the level and composition of tax revenues, and estimates tax buoyancy and efficiency. Despite recent progress under the program, Pakistan's tax re...
Pakistan: Selected Issues Paper »
Source: Pakistan : Selected Issues Paper
Volume/Issue: 2016/2
Series: IMF Staff Country Reports
Author(s): International Monetary Fund. Middle East and Central Asia Dept.
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 12 January 2016
ISBN: 9781513582412
Keywords: tax, taxes, tax revenue, tax bases, tax revenues
This Selected Issues paper reviews Pakistan's tax regime, evaluates the level and composition of tax revenues, and estimates tax buoyancy and efficiency. Despite recent progress under the program, Pakistan's tax re...
Pakistan: Selected Issues Paper »
Source: Pakistan : Selected Issues Paper
Volume/Issue: 2016/2
Series: IMF Staff Country Reports
Author(s): International Monetary Fund. Middle East and Central Asia Dept.
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 12 January 2016
ISBN: 9781513582412
Keywords: tax, taxes, tax revenue, tax bases, tax revenues
This Selected Issues paper reviews Pakistan's tax regime, evaluates the level and composition of tax revenues, and estimates tax buoyancy and efficiency. Despite recent progress under the program, Pakistan's tax re...
U.S. Revenue Surprises »
Source: U.S. Revenue Surprises : Are Happy Days Here to Stay?
Volume/Issue: 2007/143
Series: IMF Working Papers
Author(s): Koshy Mathai , Andrew Swiston , and Martin Mühleisen
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 June 2007
ISBN: 9781451867077
Keywords: tax buoyancy, tax system, tax base, tax bases,
A key question for U.S. policymakers is whether the recent strength in federal revenue is likely to continue. This question is addressed through an econometric analysis of the determinants of tax revenue, using tim...
Tax Efficiency in an Open Economy »
Source: Tax Efficiency in an Open Economy
Volume/Issue: 1990/94
Series: IMF Working Papers
Author(s): Thierry Pujol , and W. Perraudin
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 October 1990
ISBN: 9781451950663
Keywords: taxation, terms of trade, open economy, tax bases, budget constraint
This note assesses the relative efficiency of different tax bases in an open economy. If terms of trade effects are large, lump-sum taxation may be inferior to distortionary consumption or wage taxes. This result i...
Base Erosion, Profit Shifting and Developing Countries1 »
Source: Base Erosion, Profit Shifting and Developing Countries
Volume/Issue: 2015/118
Series: IMF Working Papers
Author(s): Ernesto Crivelli , Ruud A. Mooij , and Michael Keen
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 29 May 2015
ISBN: 9781513563831
Keywords: Corporate income tax, BEPS, tax avoidance, international taxation, tax, tax rates, tax rate, tax bases, tax base, Business Taxes and Subsidies
International corporate tax issues are prominent in public debate, notably with the G20-OECD project addressing Base Erosion and Profit Shifting (‘BEPS'). But while there is considerable empirical evidence for adva...
Tax Revenue Downturns »
Source: Tax Revenue Downturns : Anatomy and Links to Imports
Volume/Issue: 2010/138
Series: IMF Working Papers
Author(s): Kun Li , and Pablo Lopez Murphy
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 June 2010
ISBN: 9781455201211
Keywords: downturns, tax revenues, fiscal policy, tax policy, tax bases, Structure, Scope, and Performance of Government, Taxation, Subsidies
We study historical tax revenue downturn episodes-where tax revenue-to-GDP ratios decline sharply-and explore the link between tax revenues and imports. We document that downturn episodes of at least 1 percentage p...
An Assessment of Global Formula Apportionment »
Source: An Assessment of Global Formula Apportionment
Volume/Issue: 2019/213
Series: IMF Working Papers
Author(s): Ruud A. Mooij , Li Liu , and Dinar Prihardini
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 11 October 2019
ISBN: 9781513516257
Keywords: Indicators of economic activity, Tax revenue, Tax competition, Tax bases, Tax rates, International corporate taxation, Multinationals, Formula apportionment., WP, MNEs
Formula apportionment as a way to attribute taxable profits of multinationals across jurisdictions is receiving increased attention. This paper reviews existing literature and discusses experiences in selective fed...
Germany: Selected Issues »
Source: Germany : Selected Issues
Volume/Issue: 2019/214
Series: IMF Staff Country Reports
Author(s): International Monetary Fund. European Dept.
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 10 July 2019
ISBN: 9781498324632
Keywords: Tax revenue, Disposable income, Income distribution, Tax rates, Tax reforms, Tax bases, wealth inequality, LBT, marginal tax rate, euro area
This Selected Issues paper explores wealth inequality and private savings in Germany. Trends in increasing corporate profits and gross savings have widened top income inequality, as corporations are typically owned...
Germany: Selected Issues »
Source: Germany : Selected Issues
Volume/Issue: 2019/214
Series: IMF Staff Country Reports
Author(s): International Monetary Fund. European Dept.
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 10 July 2019
ISBN: 9781498324632
Keywords: Tax revenue, Disposable income, Income distribution, Tax rates, Tax reforms, Tax bases, wealth inequality, LBT, marginal tax rate, euro area
This Selected Issues paper explores wealth inequality and private savings in Germany. Trends in increasing corporate profits and gross savings have widened top income inequality, as corporations are typically owned...