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India: Selected Issues

India: Selected Issues »

Source: India : Selected Issues

Volume/Issue: 1998/112

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 November 1998

ISBN: 9781451818536

Keywords: tax revenue, tax system, tax reforms, tax elasticity, taxation

This Selected Issues paper on India reviews the revenue impact of tax reforms implemented by the central government since 1991. The paper highlights that since 1991, tax reforms have been an integral part of econom...

India: Selected Issues

India: Selected Issues »

Source: India : Selected Issues

Volume/Issue: 1998/112

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 November 1998

ISBN: 9781451818536

Keywords: tax revenue, tax system, tax reforms, tax elasticity, taxation

This Selected Issues paper on India reviews the revenue impact of tax reforms implemented by the central government since 1991. The paper highlights that since 1991, tax reforms have been an integral part of econom...

India: Selected Issues

India: Selected Issues »

Source: India : Selected Issues

Volume/Issue: 1998/112

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 November 1998

ISBN: 9781451818536

Keywords: tax revenue, tax system, tax reforms, tax elasticity, taxation

This Selected Issues paper on India reviews the revenue impact of tax reforms implemented by the central government since 1991. The paper highlights that since 1991, tax reforms have been an integral part of econom...

India: Selected Issues

India: Selected Issues »

Source: India : Selected Issues

Volume/Issue: 1998/112

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 November 1998

ISBN: 9781451818536

Keywords: tax revenue, tax system, tax reforms, tax elasticity, taxation

This Selected Issues paper on India reviews the revenue impact of tax reforms implemented by the central government since 1991. The paper highlights that since 1991, tax reforms have been an integral part of econom...

India: Selected Issues

India: Selected Issues »

Source: India : Selected Issues

Volume/Issue: 1998/112

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 November 1998

ISBN: 9781451818536

Keywords: tax revenue, tax system, tax reforms, tax elasticity, taxation

This Selected Issues paper on India reviews the revenue impact of tax reforms implemented by the central government since 1991. The paper highlights that since 1991, tax reforms have been an integral part of econom...

Aggregate Stability and Balanced-Budget Rules

Aggregate Stability and Balanced-Budget Rules »

Source: Aggregate Stability and Balanced-Budget Rules

Volume/Issue: 2014/23

Series: IMF Working Papers

Author(s): Matteo Ghilardi , and Raffaele Rossi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 February 2014

ISBN: 9781475582291

Keywords: Constant Elasticity of Substitution, Indeterminacy, elasticity of substitution, tax rates, taxation,

It has been shown that under perfect competition and a Cobb-Douglas production function, a basic real business cycle model may exhibit indeterminacy and sunspot fluctuations when income tax rates are determined by...

Estimating VAT Pass Through

Estimating VAT Pass Through »

Source: Estimating VAT Pass Through

Volume/Issue: 2015/214

Series: IMF Working Papers

Author(s): Dora Benedek , Ruud A. Mooij , and Philippe Wingender

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 September 2015

ISBN: 9781513586359

Keywords: Tax incidence, Price effect, Pass through, consumption, prices, goods, elasticity, value, Incidence, Business Taxes and Subsidies,

This paper estimates the pass through of VAT changes to consumer prices, using a unique dataset providing disaggregated, monthly data on prices and VAT rates for 17 Eurozone countries over 1999-2013. Pass through i...

Tax Revenue Response to the Business Cycle1

Tax Revenue Response to the Business Cycle1 »

Source: Tax Revenue Response to the Business Cycle

Volume/Issue: 2010/71

Series: IMF Working Papers

Author(s): Cemile Sancak , Jing Xing , and Ricardo Velloso

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2010

ISBN: 9781451982145

Keywords: tax revenue forecasting, business cycle, tax revenue efficiency, C-efficiency, VAT elasticity, vat, tax revenue, tax evasion, tax base, tax burden,

This paper examines tax revenue during the business cycle by estimating the relationship between tax revenue efficiency and the output gap. We find a positive and significant relationship between these variables; r...

Taxation and Corporate Debt: Are Banks any Different?

Taxation and Corporate Debt: Are Banks any Different? »

Source: Taxation and Corporate Debt : Are Banks any Different?

Volume/Issue: 2013/221

Series: IMF Working Papers

Author(s): Jost Heckemeyer , and Ruud A. Mooij

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 October 2013

ISBN: 9781484330340

Keywords: Corporate tax, debt bias, leverage, non-financial firms, quantile regressions, bank size, capital structure, banking, tax sensitivity, tax elasticity

This paper explores whether corporate tax bias toward debt finance differs between banks and nonbanks, using a large panel of micro data. On average, it finds that there is no significant difference. The marginal t...

Disposal is Not Free: Fiscal Instruments to Internalize the Environmental Costs of Solid Waste

Disposal is Not Free: Fiscal Instruments to Internalize the Environmental Costs of Solid Waste »

Source: Disposal is Not Free: Fiscal Instruments to Internalize the Environmental Costs of Solid Waste

Volume/Issue: 2019/283

Series: IMF Working Papers

Author(s): Thornton Matheson

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 20 December 2019

ISBN: 9781513521589

Keywords: Economic models, Tax revenue, Fiscal policy, Demand elasticity, Consumption taxes, environmental tax, solid waste, plastic bag tax, recycling, landfill tax

This paper provides an overview of global solid waste generation, its environmental costs, and fiscal instruments that can be used to encourage waste reduction and finance proper disposal. Countries-especially isla...