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Indirect Taxation in Developing Countries
			: A General Equilibrium Approach

Indirect Taxation in Developing Countries : A General Equilibrium Approach »

Volume/Issue: 1986/1

Series: IMF Working Papers

Author(s): Ary Bovenberg

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 1986

DOI: http://dx.doi.org/10.5089/9781451931143.001

ISBN: 9781451931143

Keywords: trade taxes, intermediate goods, export tax, tax instruments, international trade

Indirect taxes are an important element in stabilization tax packages that aim at raising revenue in the short run. This paper evaluates, by using a general equilibrium model, alternative instruments of indirect ta...

Indirect Taxation in Developing Countries

Indirect Taxation in Developing Countries »

Source: Indirect Taxation in Developing Countries : A General Equilibrium Approach

Volume/Issue: 1986/1

Series: IMF Working Papers

Author(s): Ary Bovenberg

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 1986

ISBN: 9781451931143

Keywords: trade taxes, intermediate goods, export tax, tax instruments, international trade

Indirect taxes are an important element in stabilization tax packages that aim at raising revenue in the short run. This paper evaluates, by using a general equilibrium model, alternative instruments of indirect ta...

Problems of Administering a Value-Added Tax in Developing Countries

Problems of Administering a Value-Added Tax in Developing Countries »

Volume/Issue: 1986/15

Series: IMF Working Papers

Author(s): Milka Casanegra de Jantscher

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 1986

DOI: http://dx.doi.org/10.5089/9781451923445.001

ISBN: 9781451923445

Keywords: vat, checking, sales tax, small enterprises

During the 1970s and 1980s, many developing countries enacted value-added taxes (VATs) as a part of their fiscal structures. The productivity of this source of revenue has depended in large part on the facility wit...

Problems of Administering a Value-Added Tax in Developing Countries 1

Problems of Administering a Value-Added Tax in Developing Countries 1 »

Source: Problems of Administering a Value-Added Tax in Developing Countries

Volume/Issue: 1986/15

Series: IMF Working Papers

Author(s): Milka Casanegra de Jantscher

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 1986

ISBN: 9781451923445

Keywords: vat, checking, sales tax, small enterprises

During the 1970s and 1980s, many developing countries enacted value-added taxes (VATs) as a part of their fiscal structures. The productivity of this source of revenue has depended in large part on the facility wit...

Tax Administration in Developing Countries
			: An Economic Perspective

Tax Administration in Developing Countries : An Economic Perspective »

Volume/Issue: 1987/42

Series: IMF Working Papers

Author(s): Charles Mansfield

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 1987

DOI: http://dx.doi.org/10.5089/9781451975390.001

ISBN: 9781451975390

Keywords: tax evasion, tax structure, tax system

This paper examines the role of tax administration in developing countries from an economic perspective. The traditional separation of tax policy and tax administration in the literature is shown to break down in d...

Tax Administration in Developing Countries

Tax Administration in Developing Countries »

Source: Tax Administration in Developing Countries : An Economic Perspective

Volume/Issue: 1987/42

Series: IMF Working Papers

Author(s): Charles Mansfield

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 1987

ISBN: 9781451975390

Keywords: tax evasion, tax structure, tax system

This paper examines the role of tax administration in developing countries from an economic perspective. The traditional separation of tax policy and tax administration in the literature is shown to break down in d...

Presumptive Income Taxation
			: Administrative, Efficiency, and Equity Aspects

Presumptive Income Taxation : Administrative, Efficiency, and Equity Aspects »

Volume/Issue: 1987/54

Series: IMF Working Papers

Author(s): Milka Casanegra de Jantscher , and Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 August 1987

DOI: http://dx.doi.org/10.5089/9781451969375.001

ISBN: 9781451969375

Keywords: presumptive taxation, tax system, public finance

This paper discusses assessment of income on the basis of approximate indicators as opposed to conventional records. Such a method of assessment, known as presumptive income taxation, is widely used in many develop...

Presumptive Income Taxation

Presumptive Income Taxation »

Source: Presumptive Income Taxation : Administrative, Efficiency, and Equity Aspects

Volume/Issue: 1987/54

Series: IMF Working Papers

Author(s): Milka Casanegra de Jantscher , and Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 August 1987

ISBN: 9781451969375

Keywords: presumptive taxation, tax system, public finance

This paper discusses assessment of income on the basis of approximate indicators as opposed to conventional records. Such a method of assessment, known as presumptive income taxation, is widely used in many develop...

The Relative Impact of Income and Consumption Taxes

The Relative Impact of Income and Consumption Taxes »

Volume/Issue: 1988/24

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 09 March 1988

DOI: http://dx.doi.org/10.5089/9781451920888.001

ISBN: 9781451920888

Keywords: consumption tax, income effect, consumption taxes, consumption vector, labor income

This paper examines the possibility of ascertaining the welfare changes that occur when a consumption tax replaces an equal-yield income tax. It finds that those with saving/income ratios greater than the social sa...

The Relative Impact of Income and Consumption Taxes

The Relative Impact of Income and Consumption Taxes »

Source: The Relative Impact of Income and Consumption Taxes

Volume/Issue: 1988/24

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 09 March 1988

ISBN: 9781451920888

Keywords: consumption tax, income effect, consumption taxes, consumption vector, labor income

This paper examines the possibility of ascertaining the welfare changes that occur when a consumption tax replaces an equal-yield income tax. It finds that those with saving/income ratios greater than the social sa...