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Raising the Consumption Tax in Japan

Raising the Consumption Tax in Japan »

Source: Raising the Consumption Tax in Japan : Why, When, How?

Volume/Issue: 2011/13

Series: Staff Discussion Notes

Author(s): Kenneth Kang , Michael Keen , Mahmood Pradhan , and Ruud A. Mooij

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 June 2011

ISBN: 9781463902889

Keywords: Consumption taxes, Revenue measures, Japan, Tax increases, Tax revenues, Value added tax, Consumption tax, VAT, fiscal adjustment, social security

Staff Discussion Notes showcase the latest policy-related analysis and research being developed by individual IMF staff and are published to elicit comment and to further debate. These papers are generally brief an...

Domestic Taxes and International Trade

Domestic Taxes and International Trade »

Source: Domestic Taxes and International Trade : Some Evidence

Volume/Issue: 2006/47

Series: IMF Working Papers

Author(s): Michael Keen , and Murtaza Syed

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 2006

ISBN: 9781451863079

Keywords: Corporate taxation, value-added tax, trade, vat, corporate tax, corporate taxes, tax revenue

The effects on trade performance of corporate taxes and the value-added tax (VAT) continue to excite controversy but have received little empirical attention. This paper uses panel data for OECD countries from 1967...

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...

Ukraine: Technical Assistance Report-Tax Administration Reforms and Governance Options

Ukraine: Technical Assistance Report-Tax Administration Reforms and Governance Options »

Source: Ukraine: Technical Assistance Report-Tax Administration Reforms and Governance Options

Volume/Issue: 2016/49

Series: IMF Staff Country Reports

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 March 2016

ISBN: 9781498324847

Keywords: tax, revenue, arrears, debt, monetary fund, Tax administration, Value added tax, Tax collection, Tax reforms, Governance

This paper focuses on Ukraine’s tax administration reforms and governance options. The main purpose of this paper is to develop enhancing measures to support Ministry of Revenue and Duties in meeting government’s c...

The Revenue Administration-Gap Analysis Program

The Revenue Administration-Gap Analysis Program »

Source: The Revenue Administration-Gap Analysis Program : Model and Methodology for Value-Added Tax Gap Estimation

Volume/Issue: 2017/14

Series: Technical Notes and Manuals

Author(s): Eric Hutton

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 April 2017

Language: Spanish

ISBN: 9781484317839

Keywords: Tax administration, Tax evasion, Tax revenues, Value added tax, Econometric models, Tax compliance, Tax Administration; Tax Compliance; Value-Added Tax; Tax Gap; Tax Avoidance; Tax Evasion, Value-Added Tax, Tax Gap, Tax Avoidance

The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-...

The Revenue Administration-Gap Analysis Program

The Revenue Administration-Gap Analysis Program »

Source: The Revenue Administration-Gap Analysis Program : Model and Methodology for Value-Added Tax Gap Estimation

Volume/Issue: 2017/14

Series: Technical Notes and Manuals

Author(s): Eric Hutton

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 April 2017

Language: French

ISBN: 9781484318577

Keywords: Tax compliance, Econometric models, Value added tax, Tax revenues, Tax evasion, Tax administration, Tax Administration; Tax Compliance; Value-Added Tax; Tax Gap; Tax Avoidance; Tax Evasion, Value-Added Tax, Tax Gap, Tax Avoidance

The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-...

Collecting Taxes During an Economic Crisis

Collecting Taxes During an Economic Crisis »

Source: Collecting Taxes During an Economic Crisis : Challenges and Policy Options

Volume/Issue: 2009/17

Series: IMF Staff Position Notes

Author(s): John Brondolo

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 July 2009

ISBN: 9781462339440

Keywords: Financial crisis, Corporate sector, Collection of taxes, Fiscal policy, Tax collection, Tax administration, Tax revenues, Value added tax, taxpayers, tax agencies

The global financial and economic crisis presents major challenges for tax agencies. With the economic downturn, tax agencies are encountering emerging compliance problems and greater demands for taxpayer support i...

Tax Policy

Tax Policy »

Source: Tax Policy : Recent Trends and Coming Challenges

Volume/Issue: 2007/274

Series: IMF Working Papers

Author(s): Tehmina S. Khan , and John Norregaard

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2007

ISBN: 9781451868371

Keywords: Tax reform, personal income tax, corporate income tax, value-added tax, tax wedge, green taxes, taxation, tax revenues, tax rates, tax systems,

This paper provides an overview of the key economic factors that shape tax policy reform in many high-income countries, developing countries, and/or transition economies. The paper describes and evaluates global an...

Structural Transformation and Tax Efficiency

Structural Transformation and Tax Efficiency »

Source: Structural Transformation and Tax Efficiency

Volume/Issue: 2019/30

Series: IMF Working Papers

Author(s): Serhan Cevik , Jan Gottschalk , Eric Hutton , Laura Jaramillo , Pooja Karnane , and Moussé Sow

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 February 2019

ISBN: 9781484399811

Keywords: Tax revenue, Financial statistics, Consumption taxes, Revenue measures, Economic growth, Structural transformation;tax efficiency;value-added tax;C-efficiency ratio;tax gap;non-tradable;vat rate;vat;government effectiveness

Structural transformation has resulted in an increasing share of services in aggregate value-added in advanced and developing countries across the world. We analyze the impact of this shift into services on countri...

The Revenue Administration-Gap Analysis Program

The Revenue Administration-Gap Analysis Program »

Source: The Revenue Administration-Gap Analysis Program : Model and Methodology for Value-Added Tax Gap Estimation

Volume: 17

Series: Technical Notes and Manuals

Author(s): Eric Hutton

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 April 2017

ISBN: 9781475583618

Keywords: Tax administration, Tax compliance, Value added tax, Tax revenues, Econometric models, Tax Administration; Tax Compliance; Value-Added Tax; Tax Gap; Tax Avoidance; Tax Evasion, Tax Administration, Tax Compliance, Value-Added Tax, Tax Gap

The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-...