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Pakistan: Selected Issues Paper

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

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

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

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

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

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

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

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

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

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...