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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...

Optimal Tax Administration

Optimal Tax Administration »

Source: Optimal Tax Administration

Volume/Issue: 2017/8

Series: IMF Working Papers

Author(s): Michael Keen , and Joel Slemrod

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 20 January 2017

ISBN: 9781475570267

Keywords: Tax elasticity, Tax evasion, Tax rates, Tax administration, Tax compliance, Optimal taxation

This paper sets out a framework for analyzing optimal interventions by a tax administration, one that parallels and can be closely integrated with established frameworks for thinking about optimal tax policy. Its k...

Are Elasticities of Taxable Income Rising?1

Are Elasticities of Taxable Income Rising?1 »

Source: Are Elasticities of Taxable Income Rising?

Volume/Issue: 2018/132

Series: IMF Working Papers

Author(s): Alexander Klemm , Li Liu , Victor Mylonas , and Philippe Wingender

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 13 June 2018

ISBN: 9781484361566

Keywords: Optimal tax; Elasticity of taxable income; Tax Progressivity; Progressive Taxation, Optimal tax, Elasticity of taxable income, Tax Progressivity, Progressive Taxation, Incidence

This paper assesses a possible explanation for the global downward trend in top personal income tax rates over the last decades: globalization and the related tax evasion and avoidance opportunities could have rais...

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...

The Evolution of Potential VAT Revenues and C-Efficiency in Advanced Economies

The Evolution of Potential VAT Revenues and C-Efficiency in Advanced Economies »

Source: The Evolution of Potential VAT Revenues and C-Efficiency in Advanced Economies

Volume/Issue: 2017/158

Series: IMF Working Papers

Author(s): Junji Ueda

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 July 2017

ISBN: 9781484305874

Keywords: Tax compliance, value-added tax, tax gap, C-efficiency ratio, elasticity of tax revenue, General, Business Taxes and Subsidies

To understand the cyclical movements of value-added tax (VAT) revenues in advanced economies, this paper analyzes changes in the C-efficiency ratio by decomposing it into changes in the compliance and policy gaps b...

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...