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The "Flat Tax(es)"

The "Flat Tax(es)" »

Source: The "Flat Tax(es)" : Principles and Evidence

Volume/Issue: 2006/218

Series: IMF Working Papers

Author(s): Ricardo Varsano , Kevin Kim , and Michael Keen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 2006

ISBN: 9781451864786

Keywords: Flat tax, tax reform, flat taxes, marginal tax rate, Taxation, Subsidies, and Revenue: General, Fiscal Policies and Behavior of Economic Agents: General,

One of the most striking tax developments in recent years, and one that continues to attract considerable attention, is the adoption by several countries of a form of "flat tax." Discussion of these quite radical r...

The Challenge of Fiscal Decentralization in Transition Countries

The Challenge of Fiscal Decentralization in Transition Countries »

Source: The Challenge of Fiscal Decentralization in Transition Countries

Volume/Issue: 2002/103

Series: IMF Working Papers

Author(s): Era Dabla-Norris , and Paul Wade

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 2002

ISBN: 9781451852707

Keywords: fiscal reform, transition, decentralization, subnational governments, intergovernmental fiscal, intergovernmental fiscal relations, Taxation, Subsidies, and Revenue: General, Fiscal Policies and Behavior of Economic Agents: General

This paper examines key aspects of the ongoing decentralization process in transition economies and identifies areas where the present systems can have potentially adverse impacts on both service delivery and macro...

Options for Fiscal Consolidation in the United Kingdom

Options for Fiscal Consolidation in the United Kingdom »

Source: Options for Fiscal Consolidation in the United Kingdom

Volume/Issue: 2006/89

Series: IMF Working Papers

Author(s): Dennis Botman , and Keiko Honjo

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2006

ISBN: 9781451863499

Keywords: finite lives, distortionary taxes, income taxes, tax reform, fiscal adjustment, corporate income taxes, Open Economy Macroeconomics, International Policy Coordination and Transmission, Taxation, Subsidies

This paper examines the macroeconomic effects of different timing and composition of fiscal adjustment in the United Kingdom using the IMF's Global Fiscal Model. Early consolidation dampens aggregate demand in the...

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...

Tax Reform and Debt Sustainability in Germany

Tax Reform and Debt Sustainability in Germany »

Source: Tax Reform and Debt Sustainability in Germany : An Assessment Using the Global Fiscal Model

Volume/Issue: 2007/46

Series: IMF Working Papers

Author(s): Dennis Botman , and Stephan Danninger

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 2007

ISBN: 9781451866100

Keywords: VAT, tax reform, spillover effects, global fiscal model, taxation, fiscal adjustment, tax base, Macroeconomic Aspects of International Trade and Finance: Forecasting and Simulation, Subsidies, and Revenue: General

In 2005, the German government announced a far-reaching fiscal adjustment program. This paper uses the IMF’s Global Fiscal Model to study its impact and explores options for addressing long-term pressures fr...

Strategies for Fiscal Consolidation in Japan

Strategies for Fiscal Consolidation in Japan »

Source: Strategies for Fiscal Consolidation in Japan

Volume/Issue: 2007/37

Series: IMF Working Papers

Author(s): Dennis Botman , Papa N'Diaye , and Hali Edison

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 2007

ISBN: 9781451866018

Keywords: tax reform, spillover effects, GFM, taxation, consumption tax, government spending, Macroeconomic Aspects of International Trade and Finance: Forecasting and Simulation, Subsidies, and Revenue: General, Fiscal Policies and Behavior of Economic Agents: General,

Japan's key fiscal challenge is to put public finances on a more sustainable footing. This paper investigates the macroeconomic implications of alternative fiscal strategies for Japan using the IMF's Global Fiscal...

Tax Systems Under Fiscal Adjustment

Tax Systems Under Fiscal Adjustment »

Source: Tax Systems Under Fiscal Adjustment : A Dynamic CGE Analysis of the Brazilian Tax Reform

Volume/Issue: 2005/142

Series: IMF Working Papers

Author(s): Victor Lledo

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2005

ISBN: 9781451861617

Keywords: Tax reform, Computable general equilibrium, Brazil., tax system, tax revenues, tax burden, Computable General Equilibrium Models, Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook: General

This paper uses a dynamic computable general equilibrium model (CGE) to analyze the macroeconomic and redistributive effects of replacing turnover and financial transaction taxes in Brazil by a consumption tax. In...

The Unequal Benefits of Fuel Subsidies

The Unequal Benefits of Fuel Subsidies »

Source: The Unequal Benefits of Fuel Subsidies : A Review of Evidence for Developing Countries

Volume/Issue: 2010/202

Series: IMF Working Papers

Author(s): David Coady , and Javier Arze del Granado

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2010

ISBN: 9781455205325

Keywords: fuel subsidies, impact of subsidy reform, distribution of fuel consumption, subsidies, fuel prices, subsidy, fuel price, fuel consumption, Taxation, and Revenue: General

This paper reviews evidence on the impact of fuel subsidy reform on household welfare in developing countries. On average, the burden of subsidy reform is neutrally distributed across income groups; a $0.25 decreas...

The "Flat Tax(es)"
			: Principles and Evidence

The "Flat Tax(es)" : Principles and Evidence »

Volume/Issue: 2006/218

Series: IMF Working Papers

Author(s): Ricardo Varsano , Kevin Kim , and Michael Keen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 2006

DOI: http://dx.doi.org/10.5089/9781451864786.001

ISBN: 9781451864786

Keywords: Flat tax, tax reform, flat taxes, marginal tax rate, Taxation, Subsidies, and Revenue: General, Fiscal Policies and Behavior of Economic Agents: General,

One of the most striking tax developments in recent years, and one that continues to attract considerable attention, is the adoption by several countries of a form of "flat tax." Discussion of these quite radical r...

The Challenge of Fiscal Decentralization in Transition Countries

The Challenge of Fiscal Decentralization in Transition Countries »

Volume/Issue: 2002/103

Series: IMF Working Papers

Author(s): Era Dabla-Norris , and Paul Wade

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 2002

DOI: http://dx.doi.org/10.5089/9781451852707.001

ISBN: 9781451852707

Keywords: fiscal reform, transition, decentralization, subnational governments, intergovernmental fiscal, intergovernmental fiscal relations, Taxation, Subsidies, and Revenue: General, Fiscal Policies and Behavior of Economic Agents: General

This paper examines key aspects of the ongoing decentralization process in transition economies and identifies areas where the present systems can have potentially adverse impacts on both service delivery and macro...