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Fiscal Monitor, April 2018

Capitalizing on Good Times

April 2018 edition of Fiscal Monitor is focused on two broad themes: the burden of high global debt and the opportunities and challenges of digital government.

Tax Amnesties
			: Theory, Trends, and Some Alternatives

Tax Amnesties : Theory, Trends, and Some Alternatives »

Series: IMF Special Issues

Author(s): Eric Le Borgne , and Katherine Baer

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 July 2008

DOI: http://dx.doi.org/10.5089/9781589067363.058

ISBN: 9781589067363

Keywords: tax administration, tax amnesty, tax amnesties, tax evasion, tax compliance

Tax amnesties remain as popular as ever as a tool for raising revenue and increasing tax compliance. International experience, however, shows that the costs of tax amnesty programs often exceed the programs' benefi...

Tax Reform in the Baltics, Russia, and Other Countries of the Former Soviet Union

Tax Reform in the Baltics, Russia, and Other Countries of the Former Soviet Union »

Series: Occasional Papers

Author(s): Liam Ebrill

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 August 1999

DOI: http://dx.doi.org/10.5089/9781557758026.084

ISBN: 9781557758026

Keywords: tax administration, tax policy, tax administrations, tax system, tax reform

This paper provides an overview of the recent revenue performance in the Baltics, Russia, and other countries of the former Soviet Union, and a survey of these countries efforts to modify tax policy in line with th...

Supply-Side Tax Policy
			: Its Relevance to Developing Countries

Supply-Side Tax Policy : Its Relevance to Developing Countries »

Series: Books

Author(s): Ved Gandhi , Liam Ebrill , Parthasarathi Shome , Luis Manas Anton , Jitendra Modi , Fernando Sanchez-Ugarte , and George Mackenzie

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1987

DOI: http://dx.doi.org/10.5089/9780939934911.071

ISBN: 9780939934911

Keywords: tax evasion, tax incentives, taxation, tax rates, tax system

Written by Ved P. Gandhi, Liam P. Ebrill, George A. Mackenzie, Luis Mañas-Antón, Jitendra R. Modi, Somchai Richupan, Fernando Sanchez-Ugarte, and Parthasarathi Shome, this book contains 12 articles. It examines the...

Tax Law Design and Drafting, Volume 2

Tax Law Design and Drafting, Volume 2 »

Series: Books

Author(s): Victor Thuronyi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 June 1998

DOI: http://dx.doi.org/10.5089/9781557756336.071

ISBN: 9781557756336

Keywords: taxation, tax treaties, tax administration, tax system, tax liability

A comprehensive guide to income tax legislation, this book is the second of two volumes dealing with tax legislation from a comparative law perspective. Distilled from the IMF Legal Department's extensive experienc...

Improving Tax Administration in Developing Countries

Improving Tax Administration in Developing Countries »

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 September 1992

DOI: http://dx.doi.org/10.5089/9781557753175.071

ISBN: 9781557753175

Keywords: tax administration, tax system, tax reform, vat, tax returns

Taxation, like politics, is the art of the possible--yet most public finance texts ignore the critical role played by tax administration in restoring macroeconomic balance and promoting equity and efficiency. This...

Value-Added Tax
			: Administrative and Policy Issues

Value-Added Tax : Administrative and Policy Issues »

Series: Occasional Papers

Author(s): Alan Tait

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1991

DOI: http://dx.doi.org/10.5089/9781557751843.084

ISBN: 9781557751843

Keywords: vat, tax administration, tax return, sales tax, tax department

More than 50 countries worldwide employ a value-added tax. What are its effects on prices, exports, and investment? Is it regressive? These and other questions are answered in this collection of papers presented at...

Tax harmonization in the European Community
			: Policy Issues and Analysis

Tax harmonization in the European Community : Policy Issues and Analysis »

Series: Occasional Papers

Author(s): George Kopits

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 March 1992

DOI: http://dx.doi.org/10.5089/9781557752253.084

ISBN: 9781557752253

Keywords: taxation, tax rates, tax harmonization, tax systems, tax evasion

Tax harmonization is an integral part of completing the single European market. Expansion of the single market to the European Economic Area, and eventually to some Eastern European countries, suggests that the EC...

Taxation in Sub-Saharan Africa

Taxation in Sub-Saharan Africa »

Series: Occasional Papers

Author(s): Vito Tanzi , M. Yücelik , Peter Griffith , and Carlos Aguirre

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 31 October 1981

DOI: http://dx.doi.org/10.5089/9781557750815.084

ISBN: 9781557750815

Keywords: taxation, sales tax, tax system, tax administration, sales taxes

This study indentifies some of the taxation problems most frequently encountered by Fund member countries in sub-Saharan Africa and seeks solutions that may be useful to either the region as a whole or to groups of...

Regional Economic Issues, November 2015, Europe

Regional Economic Issues, November 2015, Europe »

Series: Regional Economic Outlook

Author(s): International Monetary Fund. European Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 13 November 2015

DOI: http://dx.doi.org/10.5089/9781513528731.086

ISBN: 9781513528731

Keywords: taxes, expenditure, revenue, tax, budget

The key policy challenges facing countries in Central, Eastern, and Southeastern Europe remain broadly unchanged, among them supporting domestic demand, addressing financial crisis legacies, rebuilding buffers agai...

Inequality and Fiscal Policy

Inequality and Fiscal Policy »

Series: Books

Author(s): Benedict Clements , Ruud Mooij , Sanjeev Gupta , and Michael Keen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 September 2015

DOI: http://dx.doi.org/10.5089/9781513567754.071

ISBN: 9781513567754

Keywords: income, tax, taxes, revenue, health

The sizeable increase in income inequality experienced in advanced economies and many parts of the world since the 1990s and the severe consequences of the global economic and financial crisis have brought distribu...