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Tax Policy Handbook

Tax Policy Handbook »

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 April 1995

DOI: http://dx.doi.org/10.5089/9781557754905.071

ISBN: 9781557754905

Keywords: taxation, vat, tax system, tax structure, tax systems

Edited by Parthasarathi Shome, this Handbook was written primarily for economists who are responsible for analyzing and evaluating economic policies of developing countries at an applied level, and who would benefi...

Tax Administration in Developing Countries

Tax Administration in Developing Countries »

Source: Tax Administration in Developing Countries : An Economic Perspective

Volume/Issue: 1987/42

Series: IMF Working Papers

Author(s): Charles Mansfield

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 1987

ISBN: 9781451975390

Keywords: tax evasion, tax structure, tax system

This paper examines the role of tax administration in developing countries from an economic perspective. The traditional separation of tax policy and tax administration in the literature is shown to break down in d...

Togo

Togo »

Source: Togo : Selected Issues

Volume/Issue: 1999/54

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 July 1999

ISBN: 9781451836561

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

This Selected Issues paper on Togo examines the banking sector in Togo. It describes the nature of the problems presently confronting the Togolese banking system, most of which have their origins in the impact of t...

International Vat Harmonization

International Vat Harmonization »

Source: International Vat Harmonization : Economic Effects

Volume/Issue: 1991/22

Series: IMF Working Papers

Author(s): Jacob Frenkel , Steven Symansky , and Assaf Razin

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 1991

ISBN: 9781451921175

Keywords: tax system, home country, tax rates, tax systems, tax structure

This paper highlights key macroeconomic issues related to VAT harmonization. A model is developed which emphasizes the effects of changes in the time profile of various taxes on international behavior. Dynamic simu...

Fiscal Positions in Latin America

Fiscal Positions in Latin America »

Source: Fiscal Positions in Latin America : Have They Really Improved?

Volume/Issue: 2008/137

Series: IMF Working Papers

Author(s): Jeronimo Zettelmeyer , and Ivanna Hollar

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2008

ISBN: 9781451869965

Keywords: tax structure, tax system, tax revenue, tax administration

Fiscal performance in Latin America looks much improved this decade compared to the 1980s or 1990s. Is this a "structural" improvement or likely to be transitory? This paper answers this question by estimating the...

Trends and Future Directions in Tax Policy Reform

Trends and Future Directions in Tax Policy Reform »

Source: Trends and Future Directions in Tax Policy Reform : A Latin American Perspective

Volume/Issue: 1992/43

Series: IMF Working Papers

Author(s): Parthasarathi Shome

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 1992

ISBN: 9781451846263

Keywords: tax reform, taxation, corporate income tax, tax structure

Tax reform in Latin America during the 1980s emphasized broad-based, low-rate consumption taxes over steeply progressive income and property taxes, primarily to simplify the tax structure and facilitate tax adminis...

Tax Composition and Growth

Tax Composition and Growth »

Source: Tax Composition and Growth : A Broad Cross-Country Perspective

Volume/Issue: 2012/257

Series: IMF Working Papers

Author(s): Santiago Acosta Ormaechea , and Jiae Yoo

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 October 2012

ISBN: 9781616355678

Keywords: Tax composition, growth, income taxes, property taxes, tax revenue, tax structure, consumption taxes,

We investigate the relation between changes in tax composition and long-run economic growth using a new dataset covering a broad cross-section of countries with different income levels. We specifically consider 69...

The Impact of Tax and Welfare Policieson Employment and Unemployment in OECD Countries

The Impact of Tax and Welfare Policieson Employment and Unemployment in OECD Countries »

Source: The Impact of Tax and Welfare Policieson Employment and Unemployment in OECD Countries

Volume/Issue: 2000/164

Series: IMF Working Papers

Author(s): Richard Disney

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 2000

ISBN: 9781451857986

Keywords: Taxes, welfare spending, tax structure, microeconometrics, tax rates, retirement, tax rate, tax credit, tax changes

The paper provides a selective survey of methods and findings concerning the impact of tax and welfare policies on employment, unemployment, and economic growth in OECD countries. The paper examines a number of fac...

Corruption, Growth, and Public Finances1

Corruption, Growth, and Public Finances1 »

Source: Corruption, Growth, and Public Finances

Volume/Issue: 2000/182

Series: IMF Working Papers

Author(s): Vito Tanzi , and Hamid Davoodi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2000

ISBN: 9781451859256

Keywords: growth, bribes, tax structure, tax system, tax revenues, tax evasion, tax inspectors

The paper discusses some channels through which corruption affects growth such as the impact of corruption on enterprises, on the allocation of talent, and on investment. It also discusses the impact of corruption...

Taxation in Latin America

Taxation in Latin America »

Source: Taxation in Latin America : Structural Trends and Impact of Administration

Volume/Issue: 1999/19

Series: IMF Working Papers

Author(s): Parthasarathi Shome

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 1999

ISBN: 9781451843729

Keywords: Latin America, taxation trends, tax administration, tax structure, taxation, personal income tax

From the mid-1980s to early 1990s, Latin American tax policy provided rich lessons for other reforming countries. Meaningful innovations led also to perceptible revenue gains. Later in the 1990s, tax policies began...