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Appendix I. Capital Mobility: The Empirical Evidence

Appendix I. Capital Mobility: The Empirical Evidence »

Source: Recent Experiences with Surges in Capital Inflows

Series: Occasional Papers

Author(s): Robert Kahn , Adam Bennett , María Carkovic S. , and Susan Schadler

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 September 1993

ISBN: 9781557753502

Keywords: capital inflows, exchange rate, foreign exchange, capital outflows, current account

The scope for an independent monetary policy or sterilized intervention depends on the degree of capital mobility, that is, the responsiveness of capital flows to changes in relativ...

Appendix I Summary of Tax System as of June 30, 1994

Appendix I Summary of Tax System as of June 30, 1994 »

Source: Comprehensive Tax Reform : The Colombian Experience

Series: Occasional Papers

Author(s): Parthasarathi Shome

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 March 1995

ISBN: 9781557754646

Keywords: tax reform, vat, tax evasion, taxation, tax system

Tax Nature of Tax Exemptions and Deductions...

Appendix II Potential VAT Collections from the Input-Output Matrix and Taxpayer Declarations

Appendix II Potential VAT Collections from the Input-Output Matrix and Taxpayer Declarations »

Source: Comprehensive Tax Reform : The Colombian Experience

Series: Occasional Papers

Author(s): Parthasarathi Shome

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 March 1995

ISBN: 9781557754646

Keywords: tax reform, vat, tax evasion, taxation, tax system

In this appendix, Tables 20–22 demonstrate the impact of alternative structural configurations of the value-added tax (VAT), using the 1988 input-output matrix. These data are compa...

Appendix II Statistical Tables

Appendix II Statistical Tables »

Source: Recent Experiences with Surges in Capital Inflows

Series: Occasional Papers

Author(s): Robert Kahn , Adam Bennett , María Carkovic S. , and Susan Schadler

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 September 1993

ISBN: 9781557753502

Keywords: capital inflows, exchange rate, foreign exchange, capital outflows, current account

Table A1. Capital Accounts Flows 1 (In millions of dollars,...

Appendix III User Cost of Capital

Appendix III User Cost of Capital »

Source: Comprehensive Tax Reform : The Colombian Experience

Series: Occasional Papers

Author(s): Parthasarathi Shome

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 March 1995

ISBN: 9781557754646

Keywords: tax reform, vat, tax evasion, taxation, tax system

In this appendix, the methodology for computing the user cost of capital in Colombia is developed. One of the ways of defining the user cost of capital is as the “rent” that must be...

Appendix IV Disaggregated Investment and Savings Model

Appendix IV Disaggregated Investment and Savings Model »

Source: Comprehensive Tax Reform : The Colombian Experience

Series: Occasional Papers

Author(s): Parthasarathi Shome

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 March 1995

ISBN: 9781557754646

Keywords: tax reform, vat, tax evasion, taxation, tax system

Formulation of the Model A disaggregated model for savings and private investment is developed below. The savings and investment process is put in the context of simultaneous equatio...

Appendix V Adjustments Needed to Obtain Potential Income Tax Base

Appendix V Adjustments Needed to Obtain Potential Income Tax Base »

Source: Comprehensive Tax Reform : The Colombian Experience

Series: Occasional Papers

Author(s): Parthasarathi Shome

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 March 1995

ISBN: 9781557754646

Keywords: tax reform, vat, tax evasion, taxation, tax system

This appendix presents technical details of adjustments made to the gross operating surplus (EBE) that are necessary to obtain the potential income tax base. First, the national acc...

Appendix VI Customs Tariffs: Computing the Change in Fiscal Receipts

Appendix VI Customs Tariffs: Computing the Change in Fiscal Receipts »

Source: Comprehensive Tax Reform : The Colombian Experience

Series: Occasional Papers

Author(s): Parthasarathi Shome

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 March 1995

ISBN: 9781557754646

Keywords: tax reform, vat, tax evasion, taxation, tax system

When there is a change in a tariff (from t0 tot1) on a product whose international price is p, the domestic price changes fromp (1 + t 0) top (1 + t...

Capital Account Convertibility
			: Review of Experience and Implications for IMF Policies

Capital Account Convertibility : Review of Experience and Implications for IMF Policies »

Series: Occasional Papers

Author(s): Owen Evens , and Peter Quirk

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 06 October 1995

DOI: http://dx.doi.org/10.5089/9781557755247.084

ISBN: 9781557755247

Keywords: capital movements, capital account, capital account liberalization, capital inflows, capital controls

The paper summarizes the main issues arising from experiences of industrial and developing countries with capital account liberalization and it examines the IMF's treatment of capital controls in its surveillance,...

Back Matter

Back Matter »

Source: Capital Account Convertibility : Review of Experience and Implications for IMF Policies

Series: Occasional Papers

Author(s): Owen Evens , and Peter Quirk

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 06 October 1995

ISBN: 9781557755247

Keywords: capital movements, capital account, capital account liberalization, capital inflows, capital controls

The paper summarizes the main issues arising from experiences of industrial and developing countries with capital account liberalization and it examines the IMF's treatment of capital controls in its surveillance,...