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Tax Buoyancy in OECD Countries

Tax Buoyancy in OECD Countries »

Volume/Issue: 2014/110

Series: IMF Working Papers

Author(s): Vincent Belinga , Dora Benedek , Ruud A. Mooij , and John Norregaard

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 June 2014

DOI: http://dx.doi.org/10.5089/9781498305075.001

ISBN: 9781498305075

Keywords: Tax buoyancy, Error Correction Model, total tax revenue, tax revenues, Forecasts of Budgets, Deficits, and Debt,

By how much will faster economic growth boost government revenue? This paper estimates short- and long-run tax buoyancy in OECD countries between 1965 and 2012. We find that, for aggregate tax revenues, short-run t...

Tax Buoyancy in OECD Countries

Tax Buoyancy in OECD Countries »

Source: Tax Buoyancy in OECD Countries

Volume/Issue: 2014/110

Series: IMF Working Papers

Author(s): Vincent Belinga , Dora Benedek , Ruud A. Mooij , and John Norregaard

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 June 2014

ISBN: 9781498305075

Keywords: Tax buoyancy, Error Correction Model, total tax revenue, tax revenues, Forecasts of Budgets, Deficits, and Debt,

By how much will faster economic growth boost government revenue? This paper estimates short- and long-run tax buoyancy in OECD countries between 1965 and 2012. We find that, for aggregate tax revenues, short-run t...

Political Economy of Multi-Level Tax Assignments in Latin American Countries
			: Earmarked Revenue Versus Tax Autonomy

Political Economy of Multi-Level Tax Assignments in Latin American Countries : Earmarked Revenue Versus Tax Autonomy »

Volume/Issue: 2008/71

Series: IMF Working Papers

Author(s): Giorgio Brosio , and Ehtisham Ahmad

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2008

DOI: http://dx.doi.org/10.5089/9781451869330.001

ISBN: 9781451869330

Keywords: taxation, property tax, tax administration, tax collections

A weakness of decentralization and overall tax reforms in Latin America is the lack of attention to adequate taxation at the subnational government. A reliance on shared taxes with extensive earmarking leads to wea...

Political Economy of Multi-Level Tax Assignments in Latin American Countries

Political Economy of Multi-Level Tax Assignments in Latin American Countries »

Source: Political Economy of Multi-Level Tax Assignments in Latin American Countries : Earmarked Revenue Versus Tax Autonomy

Volume/Issue: 2008/71

Series: IMF Working Papers

Author(s): Giorgio Brosio , and Ehtisham Ahmad

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2008

ISBN: 9781451869330

Keywords: taxation, property tax, tax administration, tax collections

A weakness of decentralization and overall tax reforms in Latin America is the lack of attention to adequate taxation at the subnational government. A reliance on shared taxes with extensive earmarking leads to wea...

Why Focus on Spending Needs Factors? The Political Economy of Fiscal Transfer Reforms in Mexico

Why Focus on Spending Needs Factors? The Political Economy of Fiscal Transfer Reforms in Mexico »

Volume/Issue: 2007/252

Series: IMF Working Papers

Author(s): Ehtisham Ahmad , Mercedes Garcia-Escribano , José Antonio González Anaya , Ernesto Revilla , Giorgio Brosio , and Ben Lockwood

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 2007

DOI: http://dx.doi.org/10.5089/9781451868159.001

ISBN: 9781451868159

Keywords: transfers, tax effort, fiscal capacity, tax revenue, fiscal gap, tax collection, tranfers,

An equalization system ensures that subnational governments can provide similar level of public services at a comparable level of own tax-effort. This paper focuses on the importance of spending needs factors in th...

Why Focus on Spending Needs Factors? The Political Economy of Fiscal Transfer Reforms in Mexico

Why Focus on Spending Needs Factors? The Political Economy of Fiscal Transfer Reforms in Mexico »

Source: Why Focus on Spending Needs Factors? The Political Economy of Fiscal Transfer Reforms in Mexico

Volume/Issue: 2007/252

Series: IMF Working Papers

Author(s): Ehtisham Ahmad , Mercedes Garcia-Escribano , José Antonio González Anaya , Ernesto Revilla , Giorgio Brosio , and Ben Lockwood

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 2007

ISBN: 9781451868159

Keywords: transfers, tax effort, fiscal capacity, tax revenue, fiscal gap, tax collection, tranfers,

An equalization system ensures that subnational governments can provide similar level of public services at a comparable level of own tax-effort. This paper focuses on the importance of spending needs factors in th...

Corruption, Growth, and Public Finances1

Corruption, Growth, and Public Finances1 »

Source: Corruption, Growth, and Public Finances

Volume/Issue: 2000/182

Series: IMF Working Papers

Author(s): Vito Tanzi , and Hamid Davoodi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2000

ISBN: 9781451859256

Keywords: growth, bribes, tax structure, tax system, tax revenues, tax evasion, tax inspectors

The paper discusses some channels through which corruption affects growth such as the impact of corruption on enterprises, on the allocation of talent, and on investment. It also discusses the impact of corruption...

Corruption, Growth, and Public Finances

Corruption, Growth, and Public Finances »

Volume/Issue: 2000/182

Series: IMF Working Papers

Author(s): Vito Tanzi , and Hamid Davoodi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2000

DOI: http://dx.doi.org/10.5089/9781451859256.001

ISBN: 9781451859256

Keywords: growth, bribes, tax structure, tax system, tax revenues, tax evasion, tax inspectors

The paper discusses some channels through which corruption affects growth such as the impact of corruption on enterprises, on the allocation of talent, and on investment. It also discusses the impact of corruption...

Tax Policy for Emerging Markets
			: Developing Countries

Tax Policy for Emerging Markets : Developing Countries »

Volume/Issue: 2000/35

Series: IMF Working Papers

Author(s): Howell Zee , and Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 2000

DOI: http://dx.doi.org/10.5089/9781451845341.001

ISBN: 9781451845341

Keywords: tax reform, taxation, tax incentives, tax revenue, tax system

This paper discusses important tax policy issues facing developing countries today. It views tax policy from both the macroeconomic perspective, which focuses on broad questions such as the level and composition of...

Tax Policy for Emerging Markets

Tax Policy for Emerging Markets »

Source: Tax Policy for Emerging Markets : Developing Countries

Volume/Issue: 2000/35

Series: IMF Working Papers

Author(s): Howell Zee , and Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 2000

ISBN: 9781451845341

Keywords: tax reform, taxation, tax incentives, tax revenue, tax system

This paper discusses important tax policy issues facing developing countries today. It views tax policy from both the macroeconomic perspective, which focuses on broad questions such as the level and composition of...