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Risk-Taking and Optimal Taxation with Nontradable Human Capital

Risk-Taking and Optimal Taxation with Nontradable Human Capital »

Source: Risk-Taking and Optimal Taxation with Nontradable Human Capital

Volume/Issue: 1992/105

Series: IMF Working Papers

Author(s): Zuliu Hu

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 1992

ISBN: 9781451947427

Keywords: labor income, wage, wage tax, tax rate, portfolio choice

What are the effects of taxation on individual/entrepreneurs’ risk-taking behavior? This paper re-examines this old question in a continuous time life-cycle model. We demonstrate that the stream of uncertain...

ISORA 2016

ISORA 2016 »

Source: ISORA 2016 : Understanding Revenue Administration

Volume/Issue: 2019/5

Series: Departmental Papers / Policy Papers

Author(s): William Joseph Crandall , Elizabeth Gavin , and Andrew Masters

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 March 2019

ISBN: 9781484383216

Keywords: Revenue administration, Tax administration code and regulations, Tax revenue, Tax administration, Consumption taxes, Tax evasion, Tax legislation, higher-income;lower-income;lower-income group;on-time;fragile state

This paper presents the results of the International Survey on Revenue Administration (ISORA) deployed during 2016 and covering fiscal years 2014 and 2015. It is made possible by the participation of 135 tax admini...

Germany: Selected Issues

Germany: Selected Issues »

Source: Germany : Selected Issues

Volume/Issue: 2019/214

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. European Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 July 2019

ISBN: 9781498324632

Keywords: Tax revenue, Disposable income, Income distribution, Tax rates, Tax reforms, wealth inequality, LBT, marginal tax rate, euro area, inequality

Selected Issues...

Germany: Selected Issues

Germany: Selected Issues »

Source: Germany : Selected Issues

Volume/Issue: 2019/214

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. European Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 July 2019

ISBN: 9781498324632

Keywords: Tax revenue, Disposable income, Income distribution, Tax rates, Tax reforms, wealth inequality, LBT, marginal tax rate, euro area, inequality

Selected Issues...

Colombia

Colombia »

Source: Colombia : Selected Issues

Volume/Issue: 2019/107

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Western Hemisphere Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 April 2019

ISBN: 9781498311847

Keywords: Tax revenue, Revenue measures, Tax reforms, Tax regimes, Income taxes, finance law, wealth tax, vat, capital good, revenue loss

Selected Issues...

Informality in Paraguay

Informality in Paraguay »

Source: Informality in Paraguay : Macro-Micro Evidence and Policy Implications

Volume/Issue: 2015/245

Series: IMF Working Papers

Author(s): Mauricio Vargas

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 24 November 2015

ISBN: 9781513529271

Keywords: Informal Economy, Labor Regulations, Tax System, economy, income, taxes, gdp, production, Tax System.,

Paraguay's economy features a high degree of informality. Based on different estimation approaches, informal activity represents more than half of total employment in Paraguay, a higher rate than those observed in...

Japan: Selected Issues

Japan: Selected Issues »

Source: Japan : Selected Issues

Volume/Issue: 1998/113

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 November 1998

ISBN: 9781451820447

Keywords: consumption tax, unemployment, employment, disposable income, unemployment rate

This Selected Issues paper analyzes macroeconomic developments and prospects for Japan during the 1990s. Following a surge in activity during 1996 and early 1997, the economy fell into recession in the second quart...

Japan: Selected Issues

Japan: Selected Issues »

Source: Japan : Selected Issues

Volume/Issue: 1998/113

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 November 1998

ISBN: 9781451820447

Keywords: consumption tax, unemployment, employment, disposable income, unemployment rate

This Selected Issues paper analyzes macroeconomic developments and prospects for Japan during the 1990s. Following a surge in activity during 1996 and early 1997, the economy fell into recession in the second quart...

Japan: Selected Issues

Japan: Selected Issues »

Source: Japan : Selected Issues

Volume/Issue: 1998/113

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 November 1998

ISBN: 9781451820447

Keywords: consumption tax, unemployment, employment, disposable income, unemployment rate

This Selected Issues paper analyzes macroeconomic developments and prospects for Japan during the 1990s. Following a surge in activity during 1996 and early 1997, the economy fell into recession in the second quart...

Japan: Selected Issues

Japan: Selected Issues »

Source: Japan : Selected Issues

Volume/Issue: 1998/113

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 November 1998

ISBN: 9781451820447

Keywords: consumption tax, unemployment, employment, disposable income, unemployment rate

This Selected Issues paper analyzes macroeconomic developments and prospects for Japan during the 1990s. Following a surge in activity during 1996 and early 1997, the economy fell into recession in the second quart...