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Case for Earmarked Taxes

Case for Earmarked Taxes »

Source: Case for Earmarked Taxes : Theory and Example

Volume/Issue: 1988/18

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 1988

ISBN: 9781451922677

Keywords: expenditure, expenditures, taxation, public expenditure, budget composition

The earmarking (or setting aside) of revenues from various taxes for specific types of expenditure is a much maligned fiscal practice. The paper examines a number of theoretical arguments and institutional circumst...

A New Action-based Dataset of Fiscal Consolidation in Latin America and the Caribbean

A New Action-based Dataset of Fiscal Consolidation in Latin America and the Caribbean »

Volume/Issue: 2018/94

Series: IMF Working Papers

Author(s): Antonio David , and Daniel Leigh

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 26 April 2018

DOI: http://dx.doi.org/10.5089/9781484353059.001

ISBN: 9781484353059

Keywords: Mexico, Paraguay, Peru, Taxation, Uruguay, Western Hemisphere, Argentina, Fiscal policy, Guatemala, Jamaica

This paper presents a new database of fiscal consolidations for 14 Latin American and Caribbean economies during 1989-2016. We focus on discretionary changes in taxes and government spending primarily motivated by...

Inclusive Growth and the Incidence  of Fiscal Policy in Mauritius
			: Much Progress, But More Could be Done

Inclusive Growth and the Incidence of Fiscal Policy in Mauritius : Much Progress, But More Could be Done »

Volume/Issue: 2013/116

Series: IMF Working Papers

Author(s): Antonio David , and Martin Petri

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 May 2013

DOI: http://dx.doi.org/10.5089/9781484323335.001

ISBN: 9781484323335

Keywords: Incidence of Public Expenditures, Incidence of Taxes, expenditures, expenditure, public expenditures, consumption expenditure, capital expenditures, Personal Income and Wealth Distribution, Incidence, General,

Using data from three household surveys, we review whether growth in Mauritius was inclusive and discuss the incidence of public expenditures and taxes. Generally, Mauritius enjoys an even income distribution and l...

Latin America
			: Highlights from the Implementation of the System of National Accounts 1993 (1993 SNA)

Latin America : Highlights from the Implementation of the System of National Accounts 1993 (1993 SNA) »

Volume/Issue: 2008/239

Series: IMF Working Papers

Author(s): Roberto Ramos , Lisbeth Rivas , and Gonzalo Pastor

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 2008

DOI: http://dx.doi.org/10.5089/9781451870978.001

ISBN: 9781451870978

Keywords: 1993 SNA implementation, Data Module of the ROSCs, GDP estimation biases, fixed capital formation, gross fixed capital formation, consumption expenditure,

This paper reviews the Latin American experience with the implementation of 1993 SNAand the updating of the national accounts' base year. It also makes a preliminary assessment of the possible estimation biases in...

Original Sin and Procylical Fiscal Policy
			: Two Sides of the Same Coin?

Original Sin and Procylical Fiscal Policy : Two Sides of the Same Coin? »

Volume/Issue: 2008/209

Series: IMF Working Papers

Author(s): Gustavo Adler

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2008

DOI: http://dx.doi.org/10.5089/9781451870671.001

ISBN: 9781451870671

Keywords: Fiscal policy cyclicality, original sin, government expenditure, expenditure, budget constraint,

The paper develops a simple model of sovereign debt where default both through direct repudiation and through inflation are possible and give rise to (endogenous) constraints on the currency composition and the lev...

Public Expenditure in Latin America
			: Trends and Key Policy Issues

Public Expenditure in Latin America : Trends and Key Policy Issues »

Volume/Issue: 2007/21

Series: IMF Working Papers

Author(s): Benedict Clements , Christopher Faircloth , and Marijn Verhoeven

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 2007

DOI: http://dx.doi.org/10.5089/9781451865851.001

ISBN: 9781451865851

Keywords: Public Expenditure, expenditures, expenditure, public spending, government spending, Macroeconomic - Aspects Of Public Finance, Macroeconomic Policy,

This paper examines trends in government spending in Latin America from the mid-1990s to 2006. It also examines key policy issues, including the cyclicality of spending, public investment, public employment, and so...

Social Security Reforms in Colombia
			: Striking Demographic and Fiscal Balances

Social Security Reforms in Colombia : Striking Demographic and Fiscal Balances »

Volume/Issue: 2009/58

Series: IMF Working Papers

Author(s): Sergio Clavijo

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2009

DOI: http://dx.doi.org/10.5089/9781451872057.001

ISBN: 9781451872057

Keywords: Healthcare Expenditures, pension, retirement, retirement age, replacement rates,

This paper analyzes the economic rationale for adopting parametric pension reforms and reforms broadening the coverage of public health care in Colombia during 1993-2008. Parametric pension reforms have focused on...

Case for Earmarked Taxes
			: Theory and Example

Case for Earmarked Taxes : Theory and Example »

Volume/Issue: 1988/18

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 1988

DOI: http://dx.doi.org/10.5089/9781451922677.001

ISBN: 9781451922677

Keywords: expenditure, expenditures, taxation, public expenditure, budget composition

The earmarking (or setting aside) of revenues from various taxes for specific types of expenditure is a much maligned fiscal practice. The paper examines a number of theoretical arguments and institutional circumst...

Inclusive Growth and the Incidence  of Fiscal Policy in Mauritius

Inclusive Growth and the Incidence of Fiscal Policy in Mauritius »

Source: Inclusive Growth and the Incidence of Fiscal Policy in Mauritius : Much Progress, But More Could be Done

Volume/Issue: 2013/116

Series: IMF Working Papers

Author(s): Antonio David , and Martin Petri

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 May 2013

ISBN: 9781484323335

Keywords: Incidence of Public Expenditures, Incidence of Taxes, expenditures, expenditure, public expenditures, consumption expenditure, capital expenditures, Personal Income and Wealth Distribution, Incidence, General,

Using data from three household surveys, we review whether growth in Mauritius was inclusive and discuss the incidence of public expenditures and taxes. Generally, Mauritius enjoys an even income distribution and l...

Latin America

Latin America »

Source: Latin America : Highlights from the Implementation of the System of National Accounts 1993 (1993 SNA)

Volume/Issue: 2008/239

Series: IMF Working Papers

Author(s): Roberto Ramos , Lisbeth Rivas , and Gonzalo Pastor

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 2008

ISBN: 9781451870978

Keywords: 1993 SNA implementation, Data Module of the ROSCs, GDP estimation biases, fixed capital formation, gross fixed capital formation, consumption expenditure,

This paper reviews the Latin American experience with the implementation of 1993 SNAand the updating of the national accounts' base year. It also makes a preliminary assessment of the possible estimation biases in...