Search Results

You are looking at 1 - 10 of 40 items :

  • Keyword: income tax x
  • United Kingdom x
  • Keywords: tax x
Clear All Modify Search
The Taxation of High Income Earners

The Taxation of High Income Earners »

Source: The Taxation of High Income Earners

Volume/Issue: 1993/19

Series: IMF Policy Discussion Papers

Author(s): Parthasarathi Shome

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 1993

ISBN: 9781451964578

Keywords: tax rates, personal income tax, income tax, taxes, taxpayers

The 1980s trends were to lower marginal personal income tax rates, scale down rate structures, and apply the highest rate at lower levels of per capita GDP. In the 1990s, driven by fiscal deficits and unemployment,...

On the Measurement of Horizontal Inequity

On the Measurement of Horizontal Inequity »

Source: On the Measurement of Horizontal Inequity

Volume/Issue: 1995/135

Series: IMF Working Papers

Author(s): Peter Lambert

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 1995

ISBN: 9781451855654

Keywords: tax system, tax performance, tax reform, tax systems, tax income

This paper makes a new attack on the old problem of measuring horizontal inequity in the income tax. Local measures of inequality of posttax income among pretax equals are proposed, which reflect alternative value...

Fiscal Restructuring in the Group of Seven Major Industrial Countries in the 1990's

Fiscal Restructuring in the Group of Seven Major Industrial Countries in the 1990's »

Source: Fiscal Restructuring in the Group of Seven Major Industrial Countries in the 1990's : Macroeconomic Effects

Volume/Issue: 1995/35

Series: IMF Working Papers

Author(s): Leonardo Bartolini , Steven Symansky , and Assaf Razin

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 1995

ISBN: 9781451845303

Keywords: indirect taxes, capital taxes, tax increases, tax revenues, income taxes

This paper studies the fiscal restructuring of the first half of the 1990s in the major industrial countries. It presents and calibrates a simple model of the labor market and integrates it into a multi-country mac...

Poverty and Social Impact Analysis by the IMF
			: Review of Methodology and Selected Evidence

Poverty and Social Impact Analysis by the IMF : Review of Methodology and Selected Evidence »

Series: Books

Author(s): Robert Gillingham

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 March 2008

DOI: http://dx.doi.org/10.5089/9781589066625.071

ISBN: 9781589066625

Keywords: trade liberalization, partial equilibrium, income distribution, subsidies, sales taxes

The Poverty Reduction and Growth Facility (PRGF) is used by the IMF to provide support for countries' implementation of their poverty reduction and growth strategies. A key requirement in the design of PRGF program...

Kingdom of the Netherlands

Kingdom of the Netherlands »

Source: Kingdom of the Netherlands : Netherlands: Selected Issues-The Labor Income Tax Credit in an International Perspective

Volume/Issue: 2001/96

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 06 July 2001

ISBN: 9781451829471

Keywords: tax credit, tax rate, labor income, tax rates, labor force

Compared with its U.S. and U.K. counterparts, the Labor Tax Credit (LTC) is likely to have more limited effects on incentives for primary-earners to enter the labor force, because of the smaller size of the credit....

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...

Automatic Fiscal Stabilizers

Automatic Fiscal Stabilizers »

Source: Automatic Fiscal Stabilizers

Volume/Issue: 2009/23

Series: IMF Staff Position Notes

Author(s): Steven Symansky , and Thomas Baunsgaard

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 September 2009

ISBN: 9781455290567

Keywords: Fiscal stability, macroeconomic stabilization, personal income tax, income tax, taxes, fiscal policy, tax rates

This paper discusses how to enhance automatic stabilizers without increasing the size of government. We distinguish between permanent changes in the parameters of the tax and expenditure system (e.g., changes in ta...

Gender Bias in Tax Systems

Gender Bias in Tax Systems »

Source: Gender Bias in Tax Systems

Volume/Issue: 1996/99

Series: IMF Working Papers

Author(s): Janet Stotsky

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 1996

ISBN: 9781451852226

Keywords: gender bias, tax systems, income taxes, personal income tax, married women, Fiscal Affairs Department,

This paper examines the nature of gender bias in tax systems. Gender bias takes both explicit and implicit forms. Explicit gender bias is found in many personal income tax systems. Several countries, especially tho...

United Kingdom

United Kingdom »

Source: United Kingdom : Recent Economic Developments

Volume/Issue: 1996/130

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 December 1996

ISBN: 9781451814064

Keywords: per capita income, domestic savings, tax system, corporate tax, real interest rates

This paper reviews economic developments in the United Kingdom during 1991-96. The paper examines two sets of possible reasons why the United Kingdom's savings and investment rates are lower than elsewhere. The fir...

United Kingdom: Recent Economic Developments

United Kingdom: Recent Economic Developments »

Source: United Kingdom : Recent Economic Developments

Volume/Issue: 1996/130

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 December 1996

ISBN: 9781451814064

Keywords: per capita income, domestic savings, tax system, corporate tax, real interest rates

This paper reviews economic developments in the United Kingdom during 1991-96. The paper examines two sets of possible reasons why the United Kingdom's savings and investment rates are lower than elsewhere. The fir...