Browse

You are looking at 1 - 10 of 53 items :

  • Economics - Macroeconomics x
Clear All
9 Assisting Taxpayers in Meeting Their Obligations Under the Law

9 Assisting Taxpayers in Meeting Their Obligations Under the Law »

Source: Improving Tax Administration in Developing Countries

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 September 1992

ISBN: 9781557753175

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

A judge in a tax dispute once remarked that “the art of taxation consists in so plucking the goose as to get the most feathers with the least hissing.” 1...

Attaining Selected Sustainable Development Goals in Guatemala: Spending, Provision, and Financing Needs

Attaining Selected Sustainable Development Goals in Guatemala: Spending, Provision, and Financing Needs »

Source: Attaining Selected Sustainable Development Goals in Guatemala: Spending, Provision, and Financing Needs

Volume/Issue: 2019/60

Series: IMF Working Papers

Author(s): Esther Perez Ruiz , and Mauricio Soto

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 March 2019

ISBN: 9781484398005

Keywords: Economic growth, Poverty, Capital expenditure, Development, Social security, Sustainable Devleopment Goals, Fiscal Policy., SDG, MDGs, private sector participation

Raising living standards continues to be the main challenge facing Guatemala, as a matter of economic success and social cohesion. This paper discusses the spending, financing, and delivery capacity aspects of a vi...

Bank Group Activity

Bank Group Activity »

Source: Finance & Development, March 1974

Volume/Issue: 11/1

Series: Finance & Development

Author(s): International Monetary Fund. External Relations Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 1974

ISBN: 9781616353155

Keywords: expenditure, fiscal system, expenditures, fiscal policy, expenditure policy

This paper highlights that the distribution of income and wealth in developing countries has become a matter of great concern to all those interested in development. The paper highlights that in Latin America, the...

Book Notices

Book Notices »

Source: Finance & Development, March 1974

Volume/Issue: 11/1

Series: Finance & Development

Author(s): International Monetary Fund. External Relations Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 1974

ISBN: 9781616353155

Keywords: expenditure, fiscal system, expenditures, fiscal policy, expenditure policy

This paper highlights that the distribution of income and wealth in developing countries has become a matter of great concern to all those interested in development. The paper highlights that in Latin America, the...

Central American Tax Reform

Central American Tax Reform »

Source: Central American Tax Reform : Trends and Possibilities

Volume/Issue: 2002/227

Series: IMF Working Papers

Author(s): Janet Stotsky , and Asegedech WoldeMariam

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2002

ISBN: 9781451875423

Keywords: Tax Reform, tax rates, taxation, tax revenue, tax system, tax structure, Public Economics: General, Subsidies, and Revenue: General,

Central American tax systems are modern in their orientation, though there remains scope for beneficial reform. Value-added taxes are the mainstay of collections, but their performance varies. Income and property t...

Equity and Fiscal Policy

Equity and Fiscal Policy »

Source: Equity and Fiscal Policy : The Income Distribution Effects of Taxation and Social Spending in Central America

Volume/Issue: 2010/112

Series: IMF Working Papers

Author(s): Rodrigo Cubero , and Ivanna Hollar

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2010

ISBN: 9781455200719

Keywords: incidence, social spending, taxation, gini coefficient, public spending, Taxation and Subsidies: Incidence,

How does fiscal policy fare in improving the underlying income distribution in Central America? We integrate the data from a number of existing tax and public expenditure studies for the countries in the region and...

Finance & Development, March 1974

Finance & Development, March 1974 »

Volume/Issue: 11/1

Series: Finance & Development

Author(s): International Monetary Fund. External Relations Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 1974

DOI: http://dx.doi.org/10.5089/9781616353155.022

ISBN: 9781616353155

Keywords: expenditure, fiscal system, expenditures, fiscal policy, expenditure policy

This paper highlights that the distribution of income and wealth in developing countries has become a matter of great concern to all those interested in development. The paper highlights that in Latin America, the...

Financing Cities in LDCs: Cities in LDCs can improve their tax base

Financing Cities in LDCs: Cities in LDCs can improve their tax base »

Source: Finance & Development, March 1974

Volume/Issue: 11/1

Series: Finance & Development

Author(s): International Monetary Fund. External Relations Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 1974

ISBN: 9781616353155

Keywords: expenditure, fiscal system, expenditures, fiscal policy, expenditure policy

This paper highlights that the distribution of income and wealth in developing countries has become a matter of great concern to all those interested in development. The paper highlights that in Latin America, the...

Fund Activity

Fund Activity »

Source: Finance & Development, March 1974

Volume/Issue: 11/1

Series: Finance & Development

Author(s): International Monetary Fund. External Relations Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 1974

ISBN: 9781616353155

Keywords: expenditure, fiscal system, expenditures, fiscal policy, expenditure policy

This paper highlights that the distribution of income and wealth in developing countries has become a matter of great concern to all those interested in development. The paper highlights that in Latin America, the...

Guatemala

Guatemala »

Source: Guatemala : Report on Observance of Standards and Codes: Fiscal Transparency Module

Volume/Issue: 2006/9

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 12 January 2006

ISBN: 9781451816662

Keywords: budget execution, budget process, budget documents, fiscal activities

This report provides an assessment of fiscal transparency practices in Guatemala in light of the requirements of the IMF Code of Good Practices on Fiscal Transparency. The assessment reveals that Guatemala has prog...