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Transition to Market
			: Studies in Fiscal Reform

Transition to Market : Studies in Fiscal Reform »

Series: Books

Author(s): Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 September 1994

Language: Russian

DOI: http://dx.doi.org/10.5089/9781557754035.071

ISBN: 9781557754035

Keywords: Fiscal reforms, Markets, Transition economies, privatization, tax administration, tax system, taxation, tax reform, state budget, tax rates

IMF economists work closely with member countries on a variety of issues. Their unique perspective on country experiences and best practices on global macroeconomic issues are often shared in the form of books on d...

A. Agreement Between the United Nations and the International Monetary Fund*

A. Agreement Between the United Nations and the International Monetary Fund* »

Source: Selected Decisions and Selected Documents of the International Monetary Fund

Series: Selected Decisions

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 September 1996

ISBN: 9781451971101

Keywords: balance of payments, structural adjustment, structural adjustment facility, repurchases, subsidy

Article I General 1. This agreement, which is entered into by the United Nations pursuant to the provisions of Article 63 of its Charte...

A. Request for Interpretation of the Articles of Agreement as to the Authority of the Fund to Use Its Resources

A. Request for Interpretation of the Articles of Agreement as to the Authority of the Fund to Use Its Resources »

Source: Selected Decisions and Selected Documents of the International Monetary Fund

Series: Selected Decisions

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 September 1996

ISBN: 9781451971101

Keywords: balance of payments, structural adjustment, structural adjustment facility, repurchases, subsidy

Resolved: That the Executive Directors of the International Monetary Fund are invited, at the request of the Governor for the United States of America, to interpret the Articles of A...

Agreement for the Establishment of the Joint Vienna Institute

Agreement for the Establishment of the Joint Vienna Institute »

Source: Selected Decisions and Selected Documents of the International Monetary Fund

Series: Selected Decisions

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 September 1996

ISBN: 9781451971101

Keywords: balance of payments, structural adjustment, structural adjustment facility, repurchases, subsidy

(Approved by the Executive Board of the International Monetary Fund on January 21, 1994 (Decision No. 10575-(94/4), January 21, 1994) and came into force on August 19, 1994.)...

Allocating Business Income between Capital and Labor under a Dual Income Tax

Allocating Business Income between Capital and Labor under a Dual Income Tax »

Source: Allocating Business Income between Capital and Labor under a Dual Income Tax : The Case of Iceland

Volume/Issue: 2012/263

Series: IMF Working Papers

Author(s): Thornton Matheson , and Pall Kollbeins

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2012

ISBN: 9781475515411

Keywords: Dual income tax, small business taxation, wage, wages, labor income, minimum wage, tax rate, Dual income txa, Business Taxes and Subsidies,

In contrast to most Scandinavian countries, Iceland allocates the income of closely held businesses (CHBs) between capital and labor based on administratively set minimum wages rather than an imputed return to book...

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...

'An Analysis of U.S. Fiscal and Generational Imbalances

'An Analysis of U.S. Fiscal and Generational Imbalances »

Source: 'An Analysis of U.S. Fiscal and Generational Imbalances : Who Will Pay and How?'

Volume/Issue: 2011/72

Series: IMF Working Papers

Author(s): Nicoletta Batini , Julia Guerreiro , and Giovanni Callegari

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 April 2011

ISBN: 9781455227075

Keywords: fiscal gap, generational accounting, Final Healthcare Legislation, discount rate, medicare, tax cuts, healthcare spending, Intertemporal Choice And Growth, Macroeconomic - Aspects Of Public Finance, Macroeconomic Policy

This paper updates existing measures of the U.S. fiscal gap to include federal laws up to and including the mid-December 2010 federal fiscal stimulus. It then applies the methodology of generational accounting to e...

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...

Angola: Technical Assistant Report - Angola

Angola: Technical Assistant Report - Angola »

Source: Angola : Technical Assistant Report - Angola: Fuel Price Subsidy Reform the Way Forward

Volume/Issue: 2015/28

Series: IMF Staff Country Reports

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 February 2015

ISBN: 9781616357900

Keywords: fuel, transportation, subsidies, transport, fuel prices

...

Annexe 1: Enquête sur les subventions aux carburants et à l’électricité en Afrique subsaharienne29

Annexe 1: Enquête sur les subventions aux carburants et à l’électricité en Afrique subsaharienne29 »

Source: Réforme des subventions énergétiques en Afrique subsaharienne : expériences et enseignements

Series: Departmental Papers / Policy Papers

Author(s): Trevor Alleyne , and Mumtaz Hussain

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 May 2014

Language: French

ISBN: 9781475559187

Keywords: Energy sector, Sub-Saharan Africa, Energy taxes, Subsidies, Electric power, Gasoline prices, Oil prices, Fiscal reforms, Cross country analysis, electricity

Cette annexe résume les résultats d’une enquête sur les subventions aux carburants et à l’électricité dans les pays d’Afrique subsaharienne (AfSS), obtenus à partir des réponses à un questionnaire distribué...