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Tax Effort in Sub-Saharan Africa

Tax Effort in Sub-Saharan Africa »

Source: Tax Effort in Sub-Saharan Africa

Volume/Issue: 1997/107

Series: IMF Working Papers

Author(s): Janet Stotsky , and Asegedech WoldeMariam

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 1997

ISBN: 9781451852943

Keywords: tax effort, tax share, tax revenue, taxable capacity, tax revenues

Many sub-Saharan African countries face difficulty in raising tax revenue for public purposes. This study uses panel data on 43 sub-Saharan African countries during 1990-95 to measure the determinants of the tax sh...

Why Focus on Spending Needs Factors? The Political Economy of Fiscal Transfer Reforms in Mexico

Why Focus on Spending Needs Factors? The Political Economy of Fiscal Transfer Reforms in Mexico »

Source: Why Focus on Spending Needs Factors? The Political Economy of Fiscal Transfer Reforms in Mexico

Volume/Issue: 2007/252

Series: IMF Working Papers

Author(s): Ehtisham Ahmad , Mercedes Garcia-Escribano , José Antonio González Anaya , Ernesto Revilla , Giorgio Brosio , and Ben Lockwood

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 2007

ISBN: 9781451868159

Keywords: transfers, tax effort, fiscal capacity, tax revenue, fiscal gap, tax collection, tranfers,

An equalization system ensures that subnational governments can provide similar level of public services at a comparable level of own tax-effort. This paper focuses on the importance of spending needs factors in th...

Understanding Countries’ Tax Effort

Understanding Countries’ Tax Effort »

Source: Understanding Countries' Tax Effort

Volume/Issue: 2013/244

Series: IMF Working Papers

Author(s): Ricardo Fenochietto , and Carola Pessino

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 December 2013

ISBN: 9781484301272

Keywords: tax effort, tax frontier, tax capacity, stochastic tax frontier, inefficiency, tax revenues, tax analysis, determinants of tax revenue, tax system, Models with Panel Data

This paper presents a model to determine the tax effort and tax capacity of 113 countries and the main variables on which they depend. The results and the model allow a clear determination of which countries are ne...

Republic of Madagascar

Republic of Madagascar »

Source: Republic of Madagascar : Joint Staff Advisory Note of the Poverty Reduction Strategy Paper

Volume/Issue: 2007/240

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 13 July 2007

ISBN: 9781451825442

Keywords: poverty reduction strategy, implementation capacity, macroeconomic framework, household survey, tax reform

The Joint Staff Advisory Note on the Republic of Madagascar's Poverty Reduction Strategy Paper (PRSP) is analyzed. The government of Madagascar has prepared its second growth and poverty reduction strategy called t...

Framework Administered Account for Selected Fund Activities - Central America, Panama, and the Dominican Republic Technical Assistance Center (CAPTAC-DR) Subaccount

Framework Administered Account for Selected Fund Activities - Central America, Panama, and the Dominican Republic Technical Assistance Center (CAPTAC-DR) Subaccount »

Source: Framework Administered Account for Selected Fund Activities - Central America, Panama, and the Dominican Republic Technical Assistance Center (CAPTAC-DR) Subaccount

Volume/Issue: 2009/023

Series: Policy Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 27 March 2009

ISBN: 9781498336130

Keywords: Administered accounts, Central America, Executive Board decisions, External financing, Financial instruments, Technical Assistance, Tax policy, Customs policy, Regional integration, Debt markets

In March 2009, the Fund established a new Framework Administered Account to administer external financial resources for selected Fund activities (the 'SFA Instrument'). The financing of activities under the terms o...

Framework Administered Account for Selected Fund Activities -Government of Canada Subaccount

Framework Administered Account for Selected Fund Activities -Government of Canada Subaccount »

Source: Framework Administered Account for Selected Fund Activities -Government of Canada Subaccount

Volume/Issue: 2012/012

Series: Policy Papers

Author(s): International Monetary Fund. Legal Dept.;International Monetary Fund. Finance Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 13 March 2012

ISBN: 9781498340861

Keywords: Canada, Executive Board decisions, Framework Administered Account, Lapse of time approval, Tax policy, Combating the financing of terrorism, Anti-money laundering, Financial assistance, Multilateral development institutions, fund activity

In March 2009, the Fund established a new Framework Administered Account to administer external financial resources for Selected Fund Activities (the 'SFA Instrument'). The financing of activities under the terms o...

Framework Administered Account for Select Fund Activities - The Republic of South Sudan Macroeconomic Capacity Building

Framework Administered Account for Select Fund Activities - The Republic of South Sudan Macroeconomic Capacity Building »

Source: Framework Administered Account for Select Fund Activities - The Republic of South Sudan Macroeconomic Capacity Building

Volume/Issue: 2012/003

Series: Policy Papers

Author(s): International Monetary Fund. Legal Dept.;International Monetary Fund. Finance Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 January 2012

ISBN: 9781498340984

Keywords: Executive Board decisions, External financing, Financial instruments, Framework Administered Account, Governance, Lapse of time approval, South Sudan, Technical Assistance, Use of Fund resources, Public financial management

In March 2009, the Fund established a new Framework Administered Account to administer external financial resources for Selected Fund Activities (the 'SFA Instrument'). The financing of activities under the terms o...

High Level Status Report to the IEO Evaluation of Fund's Recurring Issues

High Level Status Report to the IEO Evaluation of Fund's Recurring Issues »

Source: High Level Status Report to the IEO Evaluation of Fund's Recurring Issues

Volume/Issue: 2017/012

Series: Policy Papers

Author(s): International Monetary Fund. Strategy, Policy, & Review Department

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 27 March 2017

ISBN: 9781498347044

Keywords: Absorptive capacity, Accounting, Accounting systems, Agricultural subsidies, Agriculture, Anti-money laundering, Arrears policy, Balance sheets, Budgeting, Budgets

This is a high-level report on progress in addressing recurring issues identified by the Independent Evaluation Office (IEO). The Board endorsed the proposal in the Chairman's Summing Up for the Independent Evaluat...

Tax Effort in Sub-Saharan Africa

Tax Effort in Sub-Saharan Africa »

Volume/Issue: 1997/107

Series: IMF Working Papers

Author(s): Janet Stotsky , and Asegedech WoldeMariam

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 1997

DOI: http://dx.doi.org/10.5089/9781451852943.001

ISBN: 9781451852943

Keywords: tax effort, tax share, tax revenue, taxable capacity, tax revenues

Many sub-Saharan African countries face difficulty in raising tax revenue for public purposes. This study uses panel data on 43 sub-Saharan African countries during 1990-95 to measure the determinants of the tax sh...

Why Focus on Spending Needs Factors? The Political Economy of Fiscal Transfer Reforms in Mexico

Why Focus on Spending Needs Factors? The Political Economy of Fiscal Transfer Reforms in Mexico »

Volume/Issue: 2007/252

Series: IMF Working Papers

Author(s): Ehtisham Ahmad , Mercedes Garcia-Escribano , José Antonio González Anaya , Ernesto Revilla , Giorgio Brosio , and Ben Lockwood

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 2007

DOI: http://dx.doi.org/10.5089/9781451868159.001

ISBN: 9781451868159

Keywords: transfers, tax effort, fiscal capacity, tax revenue, fiscal gap, tax collection, tranfers,

An equalization system ensures that subnational governments can provide similar level of public services at a comparable level of own tax-effort. This paper focuses on the importance of spending needs factors in th...