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The Evolution of Potential VAT Revenues and C-Efficiency in Advanced Economies

The Evolution of Potential VAT Revenues and C-Efficiency in Advanced Economies »

Source: The Evolution of Potential VAT Revenues and C-Efficiency in Advanced Economies

Volume/Issue: 2017/158

Series: IMF Working Papers

Author(s): Junji Ueda

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 July 2017

ISBN: 9781484305874

Keywords: Tax compliance, value-added tax, tax gap, C-efficiency ratio, elasticity of tax revenue, General, Business Taxes and Subsidies

To understand the cyclical movements of value-added tax (VAT) revenues in advanced economies, this paper analyzes changes in the C-efficiency ratio by decomposing it into changes in the compliance and policy gaps b...

Fiscal Devaluation and Fiscal Consolidation

Fiscal Devaluation and Fiscal Consolidation »

Source: Fiscal Devaluation and Fiscal Consolidation : The VAT in Troubled Times

Volume/Issue: 2012/85

Series: IMF Working Papers

Author(s): Michael Keen , and Ruud A. Mooij

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2012

ISBN: 9781475502480

Keywords: value-added tax, tax reform, vat, taxation, tax rates, fiscal consolidation, tax changes, Subsidies, and Revenue: General,

This paper focuses on two core tax design issues that arise in addressing current fiscal challenges. It first explores the idea, prominent in troubled Eurozone countries, of a "fiscal devaluation": shifting from so...

U.S. Tax Reform

U.S. Tax Reform »

Source: U.S. Tax Reform : An Overview of the Current Debate and Policy Options

Volume/Issue: 2005/138

Series: IMF Working Papers

Author(s): Thomas Dalsgaard

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2005

ISBN: 9781451861570

Keywords: Consumption tax, flat tax, national retail sales tax, dual income tax, book tax, alternative minimum tax, estate tax, tax system, taxation, tax reform

In the context of the current tax policy debate in the United States, this paper reviews and discusses some of the main recurrent themes, as well as some of the most important tax reform proposals put forward over...

Tax Incentives and Investment in the Eastern Caribbean

Tax Incentives and Investment in the Eastern Caribbean »

Source: Tax Incentives and Investment in the Eastern Caribbean

Volume/Issue: 2006/23

Series: IMF Working Papers

Author(s): Sebastian Sosa

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 2006

ISBN: 9781451862836

Keywords: ECCU, tax system, rate of return, tax rate, real rate of return, Business Taxes and Subsidies including sales and value-added (VAT),

Tax incentives have been used extensively in the countries of the Eastern Caribbean Currency Union (ECCU) to promote investment. The associated revenue losses are large, and benefits in terms of new investment have...

A Superior Hybrid Cash-Flow Taxon Corporations

A Superior Hybrid Cash-Flow Taxon Corporations »

Source: A Superior Hybrid Cash-Flow Taxon Corporations

Volume/Issue: 2006/117

Series: IMF Working Papers

Author(s): Howell Zee

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2006

ISBN: 9781451863772

Keywords: Corporate income tax, cash-flow tax, tax reform, fixed assets, tax rate, rate of return, tax liability, Taxation, Subsidies, and Revenue: General

This paper proposes a new hybrid cash-flow tax on corporations that, on one hand, taxes only excess corporate profits as they accrue, and, on the other hand, treats real and financial transactions neutrally. It is,...

Revenue Authorities

Revenue Authorities »

Source: Revenue Authorities : Issues and Problems in Evaluating their Success

Volume/Issue: 2006/240

Series: IMF Working Papers

Author(s): Maureen Kidd , and William Joseph Crandall

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 2006

ISBN: 9781451865004

Keywords: Revenue authority, tax compliance autonomy, accountability, tax, customs, tax revenues, revenue collection, taxation, tax administrations, Subsidies

Revenue authorities (RAs) have been adopted by some countries as an alternative delivery model for improved revenue administration. They are sometimes seen as a possible solution to problems such as low rates of ta...

Fair Taxation in the Middle East and North Africa

Fair Taxation in the Middle East and North Africa »

Source: Fair Taxation in the Middle East and North Africa

Volume/Issue: 2015/16

Series: Staff Discussion Notes

Author(s): Mario Mansour , Pritha Mitra , Carlo Sdralevich , and Andrew Jewell

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 September 2015

Language: Arabic

ISBN: 9781513552255

Keywords: Resource Revenues, Excise, Value-Added Tax, Equity, tax, taxes, Justice, Inequality, and Other Normative Criteria and Measurement, International Relations and International Political Economy: Other

Fairness - and what governments can do about it - is at the forefront of economic and social debate all over the world. In MENA, this has been at the core of recent political transitions but has not been adequately...

Fair Taxation in the Middle East and North Africa

Fair Taxation in the Middle East and North Africa »

Source: Fair Taxation in the Middle East and North Africa

Volume/Issue: 2015/16

Series: Staff Discussion Notes

Author(s): Mario Mansour , Pritha Mitra , Carlo Sdralevich , and Andrew Jewell

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 September 2015

Language: French

ISBN: 9781513555515

Keywords: Resource Revenues, Excise, Value-Added Tax, Equity, tax, taxes, Justice, Inequality, and Other Normative Criteria and Measurement, International Relations and International Political Economy: Other

Fairness - and what governments can do about it - is at the forefront of economic and social debate all over the world. In MENA, this has been at the core of recent political transitions but has not been adequately...

Allowances for Corporate Equity in Practice

Allowances for Corporate Equity in Practice »

Source: Allowances for Corporate Equity in Practice

Volume/Issue: 2006/259

Series: IMF Working Papers

Author(s): Alexander Klemm

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2006

ISBN: 9781451865196

Keywords: allowance for corporate equity, tax reform, corporate income tax, tax system, tax rates, effective tax rates, Business Taxes and Subsidies including sales and value-added (VAT), Multiple or Simultaneous Equation Models: Models with Panel Data, Ace,

This paper provides an overview of full and partial allowance for corporate equity (ACE) tax systems in practice. In the recent past, ACE systems have been used in Austria, Croatia, and Italy. Brazil still applies...

Firm Investment, Corporate Finance, and Taxation

Firm Investment, Corporate Finance, and Taxation »

Source: Firm Investment, Corporate Finance, and Taxation

Volume/Issue: 2002/237

Series: IMF Working Papers

Author(s): Geremia Palomba

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2002

ISBN: 9781451875720

Keywords: Firm Investment, Imperfect Capital Markets, Corporate Income Taxation, tax rate, taxation, tax policy, corporate taxation, cost of capital, Taxation and Subsidies: Incidence, Business Taxes and Subsidies including sales and value-added (VAT)

This paper examines the intertemporal effect of corporate income taxation on the investment behavior of a firm that faces imperfect capital markets. It shows that when capital markets are imperfect, the optimizing...