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The Optimal Turnover Threshold and Tax Rate for SMEs

The Optimal Turnover Threshold and Tax Rate for SMEs »

Volume/Issue: 2019/98

Series: IMF Working Papers

Author(s): Feng Wei , and Jean-François Wen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 May 2019

DOI: http://dx.doi.org/10.5089/9781498312295.001

ISBN: 9781498312295

Keywords: Tax reforms, Tax rates, Tax revenue, Alternative minimum taxes, Effective tax rate, Turnover Tax, Threshold, Corporate Income Tax, Tax Compliance, Informality

Presumptive income taxes in the form of a tax on turnover for SMEs are pervasive as a way to reduce the costs of compliance and administration. We analyze a model where entrepreneurs allocate labor to the formal an...

The Optimal Turnover Threshold and Tax Rate for SMEs

The Optimal Turnover Threshold and Tax Rate for SMEs »

Source: The Optimal Turnover Threshold and Tax Rate for SMEs

Volume/Issue: 2019/98

Series: IMF Working Papers

Author(s): Feng Wei , and Jean-François Wen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 May 2019

ISBN: 9781498312295

Keywords: Tax reforms, Tax rates, Tax revenue, Alternative minimum taxes, Effective tax rate, Turnover Tax, Threshold, Corporate Income Tax, Tax Compliance, Informality

Presumptive income taxes in the form of a tax on turnover for SMEs are pervasive as a way to reduce the costs of compliance and administration. We analyze a model where entrepreneurs allocate labor to the formal an...

Macroeconomic Gains from Reforming the Agri-Food Sector: The Case of France

Macroeconomic Gains from Reforming the Agri-Food Sector: The Case of France »

Volume/Issue: 2019/41

Series: IMF Working Papers

Author(s): Nicoletta Batini

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 26 February 2019

DOI: http://dx.doi.org/10.5089/9781484397961.001

ISBN: 9781484397961

Keywords: Supply and demand, Economic growth, Agricultural production, Agricultural sector, Demand elasticity, agriculture;growth;food policy;climate change;externalities;fiscal policy;diets;agri-food;GHG;externality;GHG emission;farm labor force

France is the top agricultural producer in the European Union (EU), and agriculture plays a prominent role in the country's foreign trade and intermediate exchanges. Reflecting production volumes and methods, the s...

Macroeconomic Gains from Reforming the Agri-Food Sector: The Case of France1

Macroeconomic Gains from Reforming the Agri-Food Sector: The Case of France1 »

Source: Macroeconomic Gains from Reforming the Agri-Food Sector: The Case of France

Volume/Issue: 2019/41

Series: IMF Working Papers

Author(s): Nicoletta Batini

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 26 February 2019

ISBN: 9781484397961

Keywords: Supply and demand, Economic growth, Agricultural production, Agricultural sector, Demand elasticity, agriculture;growth;food policy;climate change;externalities;fiscal policy;diets;agri-food;GHG;externality;GHG emission;farm labor force

France is the top agricultural producer in the European Union (EU), and agriculture plays a prominent role in the country's foreign trade and intermediate exchanges. Reflecting production volumes and methods, the s...

Countercyclical Fiscal Policy and Gender Employment: Evidence from the G-7 Countries1

Countercyclical Fiscal Policy and Gender Employment: Evidence from the G-7 Countries1 »

Source: Countercyclical Fiscal Policy and Gender Employment: Evidence from the G-7 Countries

Volume/Issue: 2019/4

Series: IMF Working Papers

Author(s): Bernardin Akitoby , Jiro Honda , and Hiroaki Miyamoto

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 January 2019

ISBN: 9781484390054

Keywords: Italy, Japan, Germany, Europe, Canada, Asia and Pacific, France, United Kingdom, United States, Western Hemisphere

Would countercyclical fiscal policy during recessions improve or worsen the gender employment gap? We give an answer to this question by exploring the state-dependent impact of fiscal spending shocks on employment...

Countercyclical Fiscal Policy and Gender Employment: Evidence from the G-7 Countries

Countercyclical Fiscal Policy and Gender Employment: Evidence from the G-7 Countries »

Volume/Issue: 2019/4

Series: IMF Working Papers

Author(s): Bernardin Akitoby , Jiro Honda , and Hiroaki Miyamoto

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 January 2019

DOI: http://dx.doi.org/10.5089/9781484390054.001

ISBN: 9781484390054

Keywords: Italy, Japan, Germany, Europe, Canada, Asia and Pacific, France, United Kingdom, United States, Western Hemisphere

Would countercyclical fiscal policy during recessions improve or worsen the gender employment gap? We give an answer to this question by exploring the state-dependent impact of fiscal spending shocks on employment...

Incorporating Macro-Financial Linkages into Forecasts Using Financial Conditions Indices: The Case of France

Incorporating Macro-Financial Linkages into Forecasts Using Financial Conditions Indices: The Case of France »

Volume/Issue: 2017/269

Series: IMF Working Papers

Author(s): Piyabha Kongsamut , Christian Mumssen , Anne-Charlotte Paret , and Thierry Tressel

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2017

DOI: http://dx.doi.org/10.5089/9781484330968.001

ISBN: 9781484330968

Keywords: Europe, France, Forecasting, financial conditions index, macro-financial linkages, vector auto-regression, refers to exports volume of goods, General, Forecasting and Simulation

How can information on financial conditions be used to better understand macroeconomic developments and improve macroeconomic projections? We investigate this question for France by constructing country-specific fi...

Incorporating Macro-Financial Linkages into Forecasts Using Financial Conditions Indices: The Case of France1

Incorporating Macro-Financial Linkages into Forecasts Using Financial Conditions Indices: The Case of France1 »

Source: Incorporating Macro-Financial Linkages into Forecasts Using Financial Conditions Indices: The Case of France

Volume/Issue: 2017/269

Series: IMF Working Papers

Author(s): Piyabha Kongsamut , Christian Mumssen , Anne-Charlotte Paret , and Thierry Tressel

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2017

ISBN: 9781484330968

Keywords: Europe, France, Forecasting, financial conditions index, macro-financial linkages, vector auto-regression, refers to exports volume of goods, General, Forecasting and Simulation

How can information on financial conditions be used to better understand macroeconomic developments and improve macroeconomic projections? We investigate this question for France by constructing country-specific fi...

How do Experts Forecast Sovereign Spreads?*

How do Experts Forecast Sovereign Spreads?* »

Source: How do Experts Forecast Sovereign Spreads?

Volume/Issue: 2016/100

Series: IMF Working Papers

Author(s): Jacopo Cimadomo , Peter Claeys , and Marcos Poplawski-Ribeiro

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 20 May 2016

ISBN: 9781484362068

Keywords: market expectations, sovereign bond spreads, survey data, Consensus Economics.

This paper assesses how forecasting experts form their expectations about future government bond spreads. Using monthly survey forecasts for France, Italy and the United Kingdom between January 1993 and October 201...

How do Experts Forecast Sovereign Spreads?

How do Experts Forecast Sovereign Spreads? »

Volume/Issue: 2016/100

Series: IMF Working Papers

Author(s): Jacopo Cimadomo , Peter Claeys , and Marcos Poplawski-Ribeiro

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 20 May 2016

DOI: http://dx.doi.org/10.5089/9781484362068.001

ISBN: 9781484362068

Keywords: market expectations, sovereign bond spreads, survey data, Consensus Economics.

This paper assesses how forecasting experts form their expectations about future government bond spreads. Using monthly survey forecasts for France, Italy and the United Kingdom between January 1993 and October 201...