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Taxation Reforms and Changes in Revenue Assignments in China

Taxation Reforms and Changes in Revenue Assignments in China »

Source: Taxation Reforms and Changes in Revenue Assignments in China

Volume/Issue: 2004/125

Series: IMF Working Papers

Author(s): Raju Singh , Ben Lockwood , and Ehtisham Ahmad

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2004

ISBN: 9781451854855

Keywords: vat, vat revenue, consumption tax, tax revenues, Taxation, Subsidies, and Revenue: General, State and Local Taxation, Subsidies, and Revenue,

The value-added tax (VAT) in China has the unusual feature that capital goods are included in the VAT base. In addition, most services are subject to the business tax, which is not creditable against VAT, but which...

Designing Sound Fiscal Relations Across Government Levels in Decentralized Countries

Designing Sound Fiscal Relations Across Government Levels in Decentralized Countries »

Source: Designing Sound Fiscal Relations Across Government Levels in Decentralized Countries

Volume/Issue: 2018/271

Series: IMF Working Papers

Author(s): Robin Boadway , and Luc Eyraud

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 December 2018

ISBN: 9781484387788

Keywords: fiscal federalism, vertical gap, vertical imbalance, fiscal balance, Structure and Scope of Government, General State and Local Taxation, Subsidies, and Revenue State and Local Budget and Expenditures State and Local Borrowing Intergovernmental Relations All Countries fiscal federalism vertical gap vertical imbalance fiscal balance, General State and Local Taxation, and Revenue State and Local Budget and Expenditures State and Local Borrowing Intergovernmental Relations All Countries fiscal federalism vertical gap vertical imbalance fiscal balance

This paper discusses how decentralized countries can achieve sound fiscal relations between the central government and lower government levels. The concepts of 'vertical gap' and 'vertical balance' provide an analy...

Fiscal Federalism and Regional Performance*

Fiscal Federalism and Regional Performance* »

Source: Fiscal Federalism and Regional Performance

Volume/Issue: 2017/265

Series: IMF Working Papers

Author(s): Gabriel Di Bella , Oksana Dynnikova , and Francesco Grigoli

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 22 November 2017

ISBN: 9781484330166

Keywords: Europe, Russian Federation, Convergence, federalism, regional policies, Russia, transfers, General, State and Local Taxation, Subsidies

Sound regional policies are essential for balanced and sustained economic growth. The interaction of federal and regional policies with cross-regional structural differences affect human and physical capital format...

Fragmentation and Vertical Fiscal Imbalances Lessons from Moldova

Fragmentation and Vertical Fiscal Imbalances Lessons from Moldova »

Source: Fragmentation and Vertical Fiscal Imbalances Lessons from Moldova

Volume/Issue: 2014/233

Series: IMF Working Papers

Author(s): Serhan Cevik

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 December 2014

ISBN: 9781498313414

Keywords: Vertical fiscal imbalance, subnational governments, revenues, decentralization, subnational, central government, Structure and Scope of Government, Deficit, General, State and Local Taxation

Using a novel municipality-level panel dataset, this paper investigates the empirical characteristics of vertical fiscal imbalances (VFIs) in Moldova over the period 2005-13. The results show that the extent of var...

Real and Distributive Effects of Petroleum Price Liberalization

Real and Distributive Effects of Petroleum Price Liberalization »

Source: Real and Distributive Effects of Petroleum Price Liberalization : The Case of Indonesia

Volume/Issue: 2003/204

Series: IMF Working Papers

Author(s): Benedict Clements , Sanjeev Gupta , and Hong-Sang Jung

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 2003

ISBN: 9781451874525

Keywords: Public expenditure, CGE, petroleum prices, subsidy, income groups, household consumption, household groups, Computable General Equilibrium Models, State and Local Taxation, Subsidies

The impact of higher petroleum prices on the aggregate price level, real growth, and income distribution is appraised within a multisector computable general equilibrium (CGE) model. A reduction in the government s...

Fiscal Performance, Institutional Design and Decentralization in European Union Countries

Fiscal Performance, Institutional Design and Decentralization in European Union Countries »

Source: Fiscal Performance, Institutional Design and Decentralization in European Union Countries

Volume/Issue: 2012/45

Series: IMF Working Papers

Author(s): Luc Eyraud , Anita Tuladhar , Julio Escolano , Marialuz Moreno Badia , and Juliane Sarnes

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 2012

ISBN: 9781463936464

Keywords: fiscal institutions, decentralization, subnational governments, fiscal performance, State and Local Taxation, Subsidies, and Revenue, Fiscal Policies and Behavior of Economic Agents: General,

This paper analyzes the impact of decentralization on overall fiscal performance in the European Union, taking into account fiscal institutional arrangements. We find that spending decentralization has been associa...

Taxation Reforms and Changes in Revenue Assignments in China

Taxation Reforms and Changes in Revenue Assignments in China »

Volume/Issue: 2004/125

Series: IMF Working Papers

Author(s): Raju Singh , Ben Lockwood , and Ehtisham Ahmad

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2004

DOI: http://dx.doi.org/10.5089/9781451854855.001

ISBN: 9781451854855

Keywords: vat, vat revenue, consumption tax, tax revenues, Taxation, Subsidies, and Revenue: General, State and Local Taxation, Subsidies, and Revenue,

The value-added tax (VAT) in China has the unusual feature that capital goods are included in the VAT base. In addition, most services are subject to the business tax, which is not creditable against VAT, but which...

Designing Sound Fiscal Relations Across Government Levels in Decentralized Countries

Designing Sound Fiscal Relations Across Government Levels in Decentralized Countries »

Volume/Issue: 2018/271

Series: IMF Working Papers

Author(s): Robin Boadway , and Luc Eyraud

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 December 2018

DOI: http://dx.doi.org/10.5089/9781484387788.001

ISBN: 9781484387788

Keywords: fiscal federalism, vertical gap, vertical imbalance, fiscal balance, Structure and Scope of Government, General State and Local Taxation, Subsidies, and Revenue State and Local Budget and Expenditures State and Local Borrowing Intergovernmental Relations All Countries fiscal federalism vertical gap vertical imbalance fiscal balance, General State and Local Taxation, and Revenue State and Local Budget and Expenditures State and Local Borrowing Intergovernmental Relations All Countries fiscal federalism vertical gap vertical imbalance fiscal balance

This paper discusses how decentralized countries can achieve sound fiscal relations between the central government and lower government levels. The concepts of 'vertical gap' and 'vertical balance' provide an analy...

Fiscal Federalism and Regional Performance

Fiscal Federalism and Regional Performance »

Volume/Issue: 2017/265

Series: IMF Working Papers

Author(s): Gabriel Di Bella , Oksana Dynnikova , and Francesco Grigoli

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 22 November 2017

DOI: http://dx.doi.org/10.5089/9781484330166.001

ISBN: 9781484330166

Keywords: Europe, Russian Federation, Convergence, federalism, regional policies, Russia, transfers, General, State and Local Taxation, Subsidies

Sound regional policies are essential for balanced and sustained economic growth. The interaction of federal and regional policies with cross-regional structural differences affect human and physical capital format...

Fragmentation and Vertical Fiscal Imbalances Lessons from Moldova

Fragmentation and Vertical Fiscal Imbalances Lessons from Moldova »

Volume/Issue: 2014/233

Series: IMF Working Papers

Author(s): Serhan Cevik

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 December 2014

DOI: http://dx.doi.org/10.5089/9781498313414.001

ISBN: 9781498313414

Keywords: Vertical fiscal imbalance, subnational governments, revenues, decentralization, subnational, central government, Structure and Scope of Government, Deficit, General, State and Local Taxation

Using a novel municipality-level panel dataset, this paper investigates the empirical characteristics of vertical fiscal imbalances (VFIs) in Moldova over the period 2005-13. The results show that the extent of var...