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Advancing Inclusive Growth in Cambodia

Advancing Inclusive Growth in Cambodia »

Source: Advancing Inclusive Growth in Cambodia

Volume/Issue: 2019/187

Series: IMF Working Papers

Author(s): Niels-Jakob Hansen , and Albe Gjonbalaj

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 06 September 2019

ISBN: 9781513510552

Keywords: National accounts, Tax revenue, Disposable income, Consumption, Employment, Inequality, Public Investment, Cambodia., WP, property taxation

We evaluate the impact of fiscal reforms on growth and inequality in Cambodia using a calibrated general equilibrium model with heterogeneous agents (Peralta-Alva et al., 2018). Over the last two decades, Cambodia'...

Albania

Albania »

Source: Albania : Technical Assistance Report-Revenue Administration: Supporting the Delivery of the Reform Agenda

Volume/Issue: 2019/94

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 April 2019

ISBN: 9781498306287

Keywords: Tax revenue, Tax evasion, Revenue sources, Tax administration, Tax reforms, GDT, LTO, arrears, vat, taxpayer

This Article IV Consultation highlights stronger growth and improved fiscal and external positions due to higher oil prices . The increased uncertainty about oil price prospects, though, underscores the need to red...

Albania: First Post-Program Monitoring Discussions

Albania: First Post-Program Monitoring Discussions »

Source: Albania : 2018 First Post-Program Monitoring Discussions-Press Release and Staff Report

Volume/Issue: 2018/123

Series: IMF Staff Country Reports

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 May 2018

ISBN: 9781484357071

Keywords: Post-program monitoring, Fiscal consolidation, Banking supervision, Fiscal reforms, Balance sheets, Inflation targeting, Public-private sector cooperation, Economic indicators, Debt sustainability analysis, Press releases

This paper discusses First Post-Program Monitoring Discussions in 2018 with Albania. The Albanian economy has continued to strengthen, with real GDP growth at 3.8 percent (year-over-year) during 2017, reflecting st...

Albania:Second Post-Program Monitoring Discussions—Press Release and Staff Report

Albania:Second Post-Program Monitoring Discussions—Press Release and Staff Report »

Source: Albania : Second Post-Program Monitoring Discussions-Press Release; and Staff Report

Volume/Issue: 2019/207

Series: IMF Staff Country Reports

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 03 July 2019

ISBN: 9781498324069

Keywords: Real sector, External sector, Fiscal sector, Economic growth, Fiscal policy, arrears, medium-term, general government debt, PPPs, Proj

Growth was strong in 2018, backed by high electricity production. Inflation remains subdued, notwithstanding very accommodative monetary conditions. The fiscal stance in 2018 was somewhat tighter than expected, sup...

Albania: Staff Report for the 2017 Article IV Consultation

Albania: Staff Report for the 2017 Article IV Consultation »

Source: Albania : 2017 Article IV Consultation-Press Release; Staff Report; and Statement by the Executive Director for Albania

Volume/Issue: 2017/373

Series: IMF Staff Country Reports

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 13 December 2017

ISBN: 9781484332573

Keywords: Article IV consultation reports, Fiscal policy, Fiscal sustainability, Fiscal consolidation, Monetary policy, Inflation targeting, Financial stability, Balance of payments statistics, Debt sustainability analysis, Press releases

Albania's economy continues to strengthen, benefitting from rising domestic demand, large energy-related FDI, and a recovery in key EU trading partners. Fiscal and financial vulnerabilities have been lowered; howev...

Albania: Staff Report for the 2017 Article IV Consultation—Informational Annex

Albania: Staff Report for the 2017 Article IV Consultation—Informational Annex »

Source: Albania : 2017 Article IV Consultation-Press Release; Staff Report; and Statement by the Executive Director for Albania

Volume/Issue: 2017/373

Series: IMF Staff Country Reports

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 13 December 2017

ISBN: 9781484332573

Keywords: Article IV consultation reports, Fiscal policy, Fiscal sustainability, Fiscal consolidation, Monetary policy, Inflation targeting, Financial stability, Balance of payments statistics, Debt sustainability analysis, Press releases

Albania's economy continues to strengthen, benefitting from rising domestic demand, large energy-related FDI, and a recovery in key EU trading partners. Fiscal and financial vulnerabilities have been lowered; howev...

Albania: Staff Report for the 2017 Article IV Consultation—Supplementary Information

Albania: Staff Report for the 2017 Article IV Consultation—Supplementary Information »

Source: Albania : 2017 Article IV Consultation-Press Release; Staff Report; and Statement by the Executive Director for Albania

Volume/Issue: 2017/373

Series: IMF Staff Country Reports

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 13 December 2017

ISBN: 9781484332573

Keywords: Article IV consultation reports, Fiscal policy, Fiscal sustainability, Fiscal consolidation, Monetary policy, Inflation targeting, Financial stability, Balance of payments statistics, Debt sustainability analysis, Press releases

Albania's economy continues to strengthen, benefitting from rising domestic demand, large energy-related FDI, and a recovery in key EU trading partners. Fiscal and financial vulnerabilities have been lowered; howev...

Allowances for Corporate Equity in Practice

Allowances for Corporate Equity in Practice »

Source: Allowances for Corporate Equity in Practice

Volume/Issue: 2006/259

Series: IMF Working Papers

Author(s): Alexander Klemm

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2006

ISBN: 9781451865196

Keywords: allowance for corporate equity, tax reform, corporate income tax, tax system, tax rates, effective tax rates, Business Taxes and Subsidies including sales and value-added (VAT), Multiple or Simultaneous Equation Models: Models with Panel Data, Ace,

This paper provides an overview of full and partial allowance for corporate equity (ACE) tax systems in practice. In the recent past, ACE systems have been used in Austria, Croatia, and Italy. Brazil still applies...

The Anatomy of the VAT

The Anatomy of the VAT »

Source: The Anatomy of the VAT

Volume/Issue: 2013/111

Series: IMF Working Papers

Author(s): Michael Keen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 May 2013

ISBN: 9781484330586

Keywords: tax gaps, vat revenue, consumption tax, tax administration, tax journal, national tax journal, Business Taxes and Subsidies,

This paper sets out some tools for understanding the performance of the value added tax (VAT). Applying a decomposition of VAT revenues (as a share of GDP) to the universe of VATs over the last twenty years, it eme...

Anchor Me: The Benefits and Challenges of Fiscal Responsibility

Anchor Me: The Benefits and Challenges of Fiscal Responsibility »

Source: Anchor Me: The Benefits and Challenges of Fiscal Responsibility

Volume/Issue: 2019/70

Series: IMF Working Papers

Author(s): Serhan Cevik

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 March 2019

ISBN: 9781498302937

Keywords: Economic stabilization, Fiscal policy, National budgets, Budgetary policy, Fiscal stimulus, procyclicality, structural budget balances, fiscal rules, output gap, countercyclical

This paper discusses the benefits and challenges of implementing a rule-based fiscal responsibility framework, using the Philippines as a case study. It estimates structural measures of the fiscal stance over the p...