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The Value Added Tax and Growth: Design Matters

The Value Added Tax and Growth: Design Matters »

Source: The Value Added Tax and Growth: Design Matters

Volume/Issue: 2019/96

Series: IMF Working Papers

Author(s): Santiago Acosta Ormaechea , and Atsuyoshi Morozumi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 May 2019

ISBN: 9781498312233

Keywords: Tax revenue, Tax evasion, Revenue measures, Tax collection, Income taxes, VAT, Economic growth, Standard rate, C-efficiency, Base broadening

Does the design of a tax matter for growth? Assembling a novel dataset for 30 OECD countries over the 1970-2016 period, this paper examines whether the value added tax (VAT) may have different effects on long-run g...

Revenue Mobilization in Developing Countries

Revenue Mobilization in Developing Countries »

Source: Revenue Mobilization in Developing Countries

Volume/Issue: 2011/055

Series: Policy Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 03 August 2011

ISBN: 9781498339247

Keywords: Cross country analysis, Developing countries, Fiscal policy, Low-income developing countries, Revenue mobilization, Tax administration, Tax policy, Value added tax, Public financial management, Tax revenue

The Fund has long played a lead role in supporting developing countries' efforts to improve their revenue mobilization. This paper draws on that experience to review issues and good practice, and to assess prospect...

From Stimulus to Consolidation - Revenue and Expenditure Policies in Advanced and Emerging Economies

From Stimulus to Consolidation - Revenue and Expenditure Policies in Advanced and Emerging Economies »

Source: From Stimulus to Consolidation - Revenue and Expenditure Policies in Advanced and Emerging Economies

Volume/Issue: 2010/044

Series: Policy Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 June 2010

ISBN: 9781498337359

Keywords: Cross country analysis, Developed countries, Emerging markets, Fiscal consolidation, Fiscal policy, Fiscal reforms, Government expenditures, Revenue measures, Revenues, Tax reforms

This review marks the 10th anniversary of the safeguards policy. Introduced in March 2000, the policy's main objective is to mitigate potential risks of misuse of resources, including Fund resources, and misreporti...

Advancing Inclusive Growth in Cambodia

Advancing Inclusive Growth in Cambodia »

Source: Advancing Inclusive Growth in Cambodia

Volume/Issue: 2019/187

Series: IMF Working Papers

Author(s): Niels-Jakob Hansen , and Albe Gjonbalaj

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 06 September 2019

ISBN: 9781513510552

Keywords: National accounts, Tax revenue, Disposable income, Consumption, Employment, Inequality, Public Investment, Cambodia., WP, property taxation

We evaluate the impact of fiscal reforms on growth and inequality in Cambodia using a calibrated general equilibrium model with heterogeneous agents (Peralta-Alva et al., 2018). Over the last two decades, Cambodia'...

Executive Summary

Executive Summary »

Source: Fiscal Monitor, April 2019 : Curbing Corruption

Series: Fiscal Monitor

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 April 2019

ISBN: 9781498302180

Keywords: Corruption, Corruption in politics. Economic aspects, Economic growth, Economic stabilization, Economic integration, Tax revenue, Fiscal policy, inclusive growth, global integration, fiscal outlook

Chapter 1: Fiscal Policy for a Changing Global Economy Over the past decade, fiscal policy has focused primarily on macroeconomic stabilization in response to shocks, notably the glo...

Chapter 1 Fiscal Policy for a Changing Global Economy

Chapter 1 Fiscal Policy for a Changing Global Economy »

Source: Fiscal Monitor, April 2019 : Curbing Corruption

Series: Fiscal Monitor

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 April 2019

ISBN: 9781498302180

Keywords: Corruption, Corruption in politics. Economic aspects, Economic growth, Economic stabilization, Economic integration, Tax revenue, Fiscal policy, inclusive growth, global integration, fiscal outlook

With global growth slowing and uncertainty rising, fiscal policy should prepare for potential downturns—balancing stabilization and sustainability objectives—and put more emphasis on reforms to...

Chapter 2 Curbing Corruption

Chapter 2 Curbing Corruption »

Source: Fiscal Monitor, April 2019 : Curbing Corruption

Series: Fiscal Monitor

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 April 2019

ISBN: 9781498302180

Keywords: Corruption, Corruption in politics. Economic aspects, Economic growth, Economic stabilization, Economic integration, Tax revenue, Fiscal policy, inclusive growth, global integration, fiscal outlook

Introduction Corruption—the abuse of public office for private gain—distorts the activities of the state and ultimately takes a toll on economic growth and the quality of people’s li...

Colombia
			: Selected Issues

Colombia : Selected Issues »

Volume/Issue: 2019/107

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Western Hemisphere Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 April 2019

DOI: http://dx.doi.org/10.5089/9781498311847.002

ISBN: 9781498311847

Keywords: Tax revenue, Revenue measures, Tax reforms, Tax regimes, Income taxes, finance law, wealth tax, vat, capital good, revenue loss

Selected Issues...

High Level Status Report to the IEO Evaluation of Fund's Recurring Issues

High Level Status Report to the IEO Evaluation of Fund's Recurring Issues »

Source: High Level Status Report to the IEO Evaluation of Fund's Recurring Issues

Volume/Issue: 2017/012

Series: Policy Papers

Author(s): International Monetary Fund. Strategy, Policy, & Review Department

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 27 March 2017

ISBN: 9781498347044

Keywords: Absorptive capacity, Accounting, Accounting systems, Agricultural subsidies, Agriculture, Anti-money laundering, Arrears policy, Balance sheets, Budgeting, Budgets

This is a high-level report on progress in addressing recurring issues identified by the Independent Evaluation Office (IEO). The Board endorsed the proposal in the Chairman's Summing Up for the Independent Evaluat...

ISORA 2016
			: Understanding Revenue Administration

ISORA 2016 : Understanding Revenue Administration »

Volume/Issue: 2019/5

Series: Departmental Papers / Policy Papers

Author(s): William Joseph Crandall , Elizabeth Gavin , and Andrew Masters

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 March 2019

DOI: http://dx.doi.org/10.5089/9781484383216.087

ISBN: 9781484383216

Keywords: Revenue administration, Tax administration code and regulations, Tax revenue, Tax administration, Consumption taxes, Tax evasion, Tax legislation, higher-income;lower-income;lower-income group;on-time;fragile state

This paper presents the results of the International Survey on Revenue Administration (ISORA) deployed during 2016 and covering fiscal years 2014 and 2015. It is made possible by the participation of 135 tax admini...