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Tax Revenue Downturns

Tax Revenue Downturns »

Source: Tax Revenue Downturns : Anatomy and Links to Imports

Volume/Issue: 2010/138

Series: IMF Working Papers

Author(s): Kun Li , and Pablo Lopez Murphy

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 2010

ISBN: 9781455201211

Keywords: downturns, tax revenues, fiscal policy, tax policy, tax bases, Structure, Scope, and Performance of Government, Taxation, Subsidies

We study historical tax revenue downturn episodes-where tax revenue-to-GDP ratios decline sharply-and explore the link between tax revenues and imports. We document that downturn episodes of at least 1 percentage p...

A Framework for Efficient Government Investment

A Framework for Efficient Government Investment »

Source: A Framework for Efficient Government Investment

Volume/Issue: 2013/58

Series: IMF Working Papers

Author(s): Andrew Warner

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 February 2013

ISBN: 9781475579147

Keywords: Welfare economics, scope and performance of government, externalities, cost-benefit analysis, subsidy, private returns, rates of return, investment projects, Structure and Scope of Government, Business Taxes and Subsidies

Welfare economics, scope and performance of government, externalities, public goods, cost-benefit analysis, subsidies economize on spending without losing effectiveness by modifying the conceptual framework guiding...

Energy Sector Quasi-Fiscal Activities in the Countries of the Former Soviet Union

Energy Sector Quasi-Fiscal Activities in the Countries of the Former Soviet Union »

Source: Energy Sector Quasi-Fiscal Activities in the Countries of the Former Soviet Union

Volume/Issue: 2002/60

Series: IMF Working Papers

Author(s): Aleh Tsyvinski , Martin Petri , and Günther Taube

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2002

ISBN: 9781451848069

Keywords: transition countries, quasi-fiscal activities, implicit subsidies, implicit taxation, payment arrears, gas, fiscal activities, coal, fiscal deficit, Structure

A decade into the transition, many of the successor states of the former Soviet Union (FSU) continue to use energy sector quasi-fiscal activities (QFAs), especially low energy prices and the toleration of payment a...

Quantifying Structural Subsidy Values for Systemically Important Financial Institutions

Quantifying Structural Subsidy Values for Systemically Important Financial Institutions »

Source: Quantifying Structural Subsidy Values for Systemically Important Financial Institutions

Volume/Issue: 2012/128

Series: IMF Working Papers

Author(s): Kenichi Ueda , and Beatrice Weder di Mauro

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2012

ISBN: 9781475503654

Keywords: bank funding subsidy, bank bailout, probability, financial institutions, samples, financial stability, financial sector, Financial Institutions and Services: Government Policy and Regulation, Structure, Scope

Claimants to SIFIs receive transfers when governments are forced into bailouts. Ex ante, the bailout expectation lowers daily funding costs. This funding cost differential reflects both the structural level of the...

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...

Narrowing Vertical Fiscal Imbalances in Four European Countries

Narrowing Vertical Fiscal Imbalances in Four European Countries »

Source: Narrowing Vertical Fiscal Imbalances in Four European Countries

Volume/Issue: 2012/91

Series: IMF Working Papers

Author(s): Izabela Karpowicz

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2012

ISBN: 9781475502664

Keywords: Federalism, decentralization, vertical fiscal imbalance, local governments, fiscal decentralization, sub-national governments, fiscal balances, Structure, Scope, and Performance of Government

This paper describes the institutional changes that have induced a decline in the vertical fiscal imbalance (VFI) - defined as the share of sub-national own spending not financed through own revenues - in four Euro...

How Do Canadian Budget Forecasts Compare with Those of Other Industrial Countries?

How Do Canadian Budget Forecasts Compare with Those of Other Industrial Countries? »

Source: How Do Canadian Budget Forecasts Compare with Those of Other Industrial Countries?

Volume/Issue: 2005/66

Series: IMF Working Papers

Author(s): Martin Mühleisen , Kornelia Krajnyak , Stephan Danninger , David Hauner , and Bennett Sutton

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2005

ISBN: 9781451860856

Keywords: Budget Forecasting, Macroeconomic Projections, tax revenue, government expenditure, fiscal forecasts, fiscal forecasting, budget process, Forecasting and Other Model Applications, Structure, Scope

This paper compares Canadian central government budget forecasting with forecasting by other industrial countries. While fiscal forecasting in Canada is governed by one of the strongest institutional frameworks, qu...

Decentralizing Spending More Than Revenue

Decentralizing Spending More Than Revenue »

Source: Decentralizing Spending More Than Revenue : Does it Hurt Fiscal Performance?

Volume/Issue: 2011/226

Series: IMF Working Papers

Author(s): Luc Eyraud , and Lusine Lusinyan

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2011

ISBN: 9781463904944

Keywords: fiscal federalism, vertical gap, local governments, decentralization, fiscal performance, sub-national governments, vertical fiscal imbalance, fiscal imbalance, Structure, Scope

In many countries the decentralization of spending responsibilities has outpaced the decentralization of revenue powers. Sub-national governments have then to rely on transfers from the center and borrowing to fina...

A Status Update on Fiscal Exit Strategies

A Status Update on Fiscal Exit Strategies »

Source: A Status Update on Fiscal Exit Strategies

Volume/Issue: 2010/272

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2010

ISBN: 9781455210794

Keywords: pension, retirement, health care, retirement age, Structure and Scope of Government: Other, Taxation, Subsidies, and Revenue: General, National Government Expenditures and Related Policies: General, National Deficit Surplus

With a modest recovery in the global economy underway, and amid rising concerns about the sharp increase in government debt in several countries, debate has increasingly focused on the need to identify and implemen...

Taxation and Development: Again

Taxation and Development: Again »

Source: Taxation and Development : Again

Volume/Issue: 2012/220

Series: IMF Working Papers

Author(s): Michael Keen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2012

ISBN: 9781475510294

Keywords: Taxation and development, state building, large taxpayer office, informality, taxation, tax design, tax system, tax reform, tax policy, Structure and Scope of Government: General

Issues of taxation and development, which have long been a central concern of the IMF, have attracted wider and renewed interest in the last few years. This paper reflects on three broad lessons of experience: that...