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Searching for the Virtues of the European Model

Searching for the Virtues of the European Model »

Source: Searching for the Virtues of the European Model

Volume/Issue: 1994/46

Series: IMF Working Papers

Author(s): Gilles Saint-Paul

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 April 1994

ISBN: 9781451973853

Keywords: wage, minimum wage, unemployment, unemployed, benefits

The distributional effects of the minimum wage are analyzed in a model where skilled and unskilled labor enter the production function. It is argued that distributional goals are best achieved by letting the labor...

Introducing a General Anti-Avoidance Rule (GAAR)
			: Ensuring That a GAAR Achieves Its Purpose

Introducing a General Anti-Avoidance Rule (GAAR) : Ensuring That a GAAR Achieves Its Purpose »

Volume: 1

Series: Tax Law Technical Note

Author(s): Christophe Waerzeggers , and Cory Hillier

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 31 January 2016

DOI: http://dx.doi.org/10.5089/9781513515823.008

ISBN: 9781513515823

Keywords: Tax evasion, Tax regimes, Tax systems, tax, tax benefit, tax law, transaction, tax avoidance

Tax avoidance continues to attract attention globally with strong support for tax law reform at all levels. This Tax Law IMF Technical Note focuses on some of the key design and drafting considerations of one speci...

Unemployment Benefits Versus Conditional Negative Income Taxes

Unemployment Benefits Versus Conditional Negative Income Taxes »

Source: Unemployment Benefits Versus Conditional Negative Income Taxes

Volume/Issue: 1995/65

Series: IMF Working Papers

Author(s): Dennis Snower

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 1995

ISBN: 9781451848649

Keywords: unemployment, unemployment benefits, employment, unemployment benefit, unemployment insurance

The paper analyzes the wage-employment effects of replacing unemployment benefits by negative income taxes. It first surveys the major equity and efficiency effects of unemployment benefits versus negative income t...

Why is Unemployment in France so High?

Why is Unemployment in France so High? »

Source: Why is Unemployment in France so High?

Volume/Issue: 1994/58

Series: IMF Working Papers

Author(s): Reza Moghadam

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 1994

ISBN: 9781451966589

Keywords: unemployment, employment, unemployment benefits, unemployed, unemployment rate

High and persistent unemployment, as well as its composition, e.g., high youth unemployment, suggests underlying structural problems in the French labor market. Comparisons with other industrial countries, as well...