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APPENDIX 2. Case Studies: Characteristics of Tax Amnesty Programs

APPENDIX 2. Case Studies: Characteristics of Tax Amnesty Programs »

Source: Tax Amnesties : Theory, Trends, and Some Alternatives

Series: IMF Special Issues

Author(s): Eric Le Borgne , and Katherine Baer

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 July 2008

ISBN: 9781589067363

Keywords: tax administration, tax amnesty, tax amnesties, tax evasion, tax compliance

Kentucky Michigan Ireland...

APPENDIX 1. Ireland: How New Administrative Powers Helped Close Bogus Nonresident Accounts

APPENDIX 1. Ireland: How New Administrative Powers Helped Close Bogus Nonresident Accounts »

Source: Tax Amnesties : Theory, Trends, and Some Alternatives

Series: IMF Special Issues

Author(s): Eric Le Borgne , and Katherine Baer

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 July 2008

ISBN: 9781589067363

Keywords: tax administration, tax amnesty, tax amnesties, tax evasion, tax compliance

In 1998, a media exposé on widespread use of bogus foreign addresses by Irish bank depositors (to avoid withholding taxes on interest and reporting to the Irish Revenue) led to a major high-profile parliamen...

Appendix: Regime Classifications

Appendix: Regime Classifications »

Source: Exchange Rate Regimes and the Stability of the International Monetary System

Series: Occasional Papers

Author(s): Atish Ghosh , Jonathan Ostry , and Charalambos Tsangarides

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 March 2011

ISBN: 9781589069312

Keywords: Exchange rate regimes, Financial stability, International monetary system, Reserve currencies, Reserves accumulation, Trade integration, exchange rate, exchange rate regime, exchange rates, real exchange rate

Any empirical study of exchange rate regimes must contend with issues of regime classification. Early work used a de jure classification—the regime declared by national authorities...

Capital Mobility and the Output-Inflation Tradeoff

Capital Mobility and the Output-Inflation Tradeoff »

Source: Capital Mobility and the Output-Inflation Tradeoff

Volume/Issue: 2000/87

Series: IMF Working Papers

Author(s): Assaf Razin , Prakash Loungani , and Chi-Wa Yuen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2000

ISBN: 9781451851014

Keywords: Output-inflation tradeoff, capital mobility, openness, aggregate demand, inflation rate

Identifying determinants of the output-inflation tradeoff has long been a key issue in business cycle research. We provide evidence that in countries with greater restrictions on capital mobility, a given reduction...

CHAPTER 5. Alternatives to Amnesties

CHAPTER 5. Alternatives to Amnesties »

Source: Tax Amnesties : Theory, Trends, and Some Alternatives

Series: IMF Special Issues

Author(s): Eric Le Borgne , and Katherine Baer

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 July 2008

ISBN: 9781589067363

Keywords: tax administration, tax amnesty, tax amnesties, tax evasion, tax compliance

The previous sections have highlighted some of the shortcomings of tax amnesties: (1) immediate gross revenue collection is, at best, limited to a low (single-digit) share of revenue collection; (2) short-te...

CHAPTER 6. Conclusions

CHAPTER 6. Conclusions »

Source: Tax Amnesties : Theory, Trends, and Some Alternatives

Series: IMF Special Issues

Author(s): Eric Le Borgne , and Katherine Baer

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 July 2008

ISBN: 9781589067363

Keywords: tax administration, tax amnesty, tax amnesties, tax evasion, tax compliance

Countries and states have introduced tax amnesties for a variety of reasons. Among the most common ones are (1) an immediate revenue need (e.g., during an economic downturn), (2) a desire to improve tax comp...

CHAPTER 2. Definition and Types of Amnesties

CHAPTER 2. Definition and Types of Amnesties »

Source: Tax Amnesties : Theory, Trends, and Some Alternatives

Series: IMF Special Issues

Author(s): Eric Le Borgne , and Katherine Baer

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 July 2008

ISBN: 9781589067363

Keywords: tax administration, tax amnesty, tax amnesties, tax evasion, tax compliance

Definition and Reasons for Amnesties Definition 3 A tax amnesty can be defined as a limited-ti...

CHAPTER 3. Economic Analysis

CHAPTER 3. Economic Analysis »

Source: Tax Amnesties : Theory, Trends, and Some Alternatives

Series: IMF Special Issues

Author(s): Eric Le Borgne , and Katherine Baer

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 July 2008

ISBN: 9781589067363

Keywords: tax administration, tax amnesty, tax amnesties, tax evasion, tax compliance

In this chapter we first give a heuristic intuition of the economic literature and modeling of tax amnesty. We then describe the key results of the literature. The Modeling of Tax Amnes...

Chapter 3. Follow-Up on IEO Evaluations

Chapter 3. Follow-Up on IEO Evaluations »

Source: IEO Annual Report 2015

Series: Independent Evaluation Office Reports

Author(s): International Monetary Fund. Independent Evaluation Office

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 September 2015

ISBN: 9781513536293

Keywords: imf, evaluation, budget, monitoring, capital flows

Following the 2006 External Evaluation of the IEO, the IMF adopted a framework for follow-up on IEO evaluations. The main components of the follow up process are the Management Implementation Plans (MIPs) an...

Chapter 2. IEO Outputs in FY2015

Chapter 2. IEO Outputs in FY2015 »

Source: IEO Annual Report 2015

Series: Independent Evaluation Office Reports

Author(s): International Monetary Fund. Independent Evaluation Office

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 September 2015

ISBN: 9781513536293

Keywords: imf, evaluation, budget, monitoring, capital flows

This chapter discusses in further detail the evaluations of Recurring Issues at the IMF and the IMF Response to the Financial and Economic Crisis, as well as two updates of past evaluations....