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Iceland
			: Technical Assistance Report-Modernizing the Icelandic VAT

Iceland : Technical Assistance Report-Modernizing the Icelandic VAT »

Volume/Issue: 2014/291

Series: IMF Staff Country Reports

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 September 2014

DOI: http://dx.doi.org/10.5089/9781484391761.002

ISBN: 9781484391761

Keywords: vat rate, taxation, excise tax, tax administration, tax system

EXECUTIVE SUMMARY Iceland's government, elected in 2013, is conducting a general review of its tax policy with a view toward making it more efficient and less distortionary.1 To this end, it has targeted VAT refor...

Iceland

Iceland »

Source: Iceland : Technical Assistance Report-Modernizing the Icelandic VAT

Volume/Issue: 2014/291

Series: IMF Staff Country Reports

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 September 2014

ISBN: 9781484391761

Keywords: vat rate, taxation, excise tax, tax administration, tax system

EXECUTIVE SUMMARY Iceland's government, elected in 2013, is conducting a general review of its tax policy with a view toward making it more efficient and less distortionary.1 To this end, it has targeted VAT refor...

Japan’s Corporate Income Tax

Japan’s Corporate Income Tax »

Source: Japan's Corporate Income Tax : Facts, Issues and Reform Options

Volume/Issue: 2014/138

Series: IMF Working Papers

Author(s): Ruud A. Mooij , and Ikuo Saito

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 August 2014

ISBN: 9781498300094

Keywords: Corporate income tax, Tax distortions, Dynamic scoring, income shifting, income taxes, tax reform, tax revenues, State and Local Taxation, Subsidies, and Revenue

This paper explores how corporate income tax reform can help Japan increase investment and boost potential growth. Using international and Japan-specific empirical estimates of corporate tax elasticities, investmen...

Japan's Corporate Income Tax
			: Facts, Issues and Reform Options

Japan's Corporate Income Tax : Facts, Issues and Reform Options »

Volume/Issue: 2014/138

Series: IMF Working Papers

Author(s): Ruud A. Mooij , and Ikuo Saito

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 August 2014

DOI: http://dx.doi.org/10.5089/9781498300094.001

ISBN: 9781498300094

Keywords: Corporate income tax, Tax distortions, Dynamic scoring, income shifting, income taxes, tax reform, tax revenues, State and Local Taxation, Subsidies, and Revenue

This paper explores how corporate income tax reform can help Japan increase investment and boost potential growth. Using international and Japan-specific empirical estimates of corporate tax elasticities, investmen...

Bhutan
			: Selected Issues

Bhutan : Selected Issues »

Volume/Issue: 2014/179

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Asia and Pacific Dept

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2014

DOI: http://dx.doi.org/10.5089/9781498342254.002

ISBN: 9781498342254

Keywords: tax system, tax revenue, indirect tax, tax revenues, tax reform

This Selected Issues paper describes the current tax system in Bhutan and suggests options for tax policy reform. Though significant hydropower revenues are expected in the medium term as major projects come on-str...

Bhutan: Selected Issues

Bhutan: Selected Issues »

Source: Bhutan : Selected Issues

Volume/Issue: 2014/179

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Asia and Pacific Dept

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2014

ISBN: 9781498342254

Keywords: tax system, tax revenue, indirect tax, tax revenues, tax reform

This Selected Issues paper describes the current tax system in Bhutan and suggests options for tax policy reform. Though significant hydropower revenues are expected in the medium term as major projects come on-str...

Bhutan: Selected Issues

Bhutan: Selected Issues »

Source: Bhutan : Selected Issues

Volume/Issue: 2014/179

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Asia and Pacific Dept

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2014

ISBN: 9781498342254

Keywords: tax system, tax revenue, indirect tax, tax revenues, tax reform

This Selected Issues paper describes the current tax system in Bhutan and suggests options for tax policy reform. Though significant hydropower revenues are expected in the medium term as major projects come on-str...

Bhutan: Selected Issues

Bhutan: Selected Issues »

Source: Bhutan : Selected Issues

Volume/Issue: 2014/179

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Asia and Pacific Dept

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2014

ISBN: 9781498342254

Keywords: tax system, tax revenue, indirect tax, tax revenues, tax reform

This Selected Issues paper describes the current tax system in Bhutan and suggests options for tax policy reform. Though significant hydropower revenues are expected in the medium term as major projects come on-str...

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...

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...