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Pakistan: Selected Issues Paper

Pakistan: Selected Issues Paper »

Article

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

Pakistan: Selected Issues Paper »

Article

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

Pakistan: Selected Issues Paper »

Article

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

U.S. Revenue Surprises »

Article

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

Tax Efficiency in an Open Economy »

Article

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

Base Erosion, Profit Shifting and Developing Countries1 »

Article

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

Tax Revenue Downturns »

Article

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...

Intergovernmental Grants Systems and Management

Intergovernmental Grants Systems and Management »

Article

Source: Intergovernmental Grants Systems and Management : Applications of a General Framework to Indonesia

Volume/Issue: 2002/128

Series: IMF Working Papers

Author(s): Bob Searle , Jun Ma , Stefano Piperno , and Ehtisham Ahmad

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 August 2002

ISBN: 9781451855067

Keywords: Equalization Grants, expenditure, expenditure needs, expenditures, total expenditure, tax bases, State And Local Government, Intergovernmental Relations,

Intergovernmental equalization grants have been described as “the glue that holds a nation together.” Getting the grants system right is critical to countries as they decentralize. This paper illustra...

Pakistan : Selected Issues Paper

Pakistan : Selected Issues Paper »

Journal Issue

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

DOI: http://dx.doi.org/10.5089/9781513582412.002

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 : Are Happy Days Here to Stay?

U.S. Revenue Surprises : Are Happy Days Here to Stay? »

Journal Issue

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

DOI: http://dx.doi.org/10.5089/9781451867077.001

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...