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The Optimal Turnover Threshold and Tax Rate for SMEs

The Optimal Turnover Threshold and Tax Rate for SMEs »

Source: The Optimal Turnover Threshold and Tax Rate for SMEs

Volume/Issue: 2019/98

Series: IMF Working Papers

Author(s): Feng Wei , and Jean-François Wen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 May 2019

ISBN: 9781498312295

Keywords: Tax reforms, Tax rates, Tax revenue, Alternative minimum taxes, Effective tax rate, Turnover Tax, Threshold, Corporate Income Tax, Tax Compliance, Informality

Presumptive income taxes in the form of a tax on turnover for SMEs are pervasive as a way to reduce the costs of compliance and administration. We analyze a model where entrepreneurs allocate labor to the formal an...

Morocco

Morocco »

Source: Morocco : Statistical Appendix

Volume/Issue: 2003/163

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 June 2003

ISBN: 9781451824728

Keywords: expenditure, business license tax, taxable income, total expenditure, business license

In recent years, the IMF has released a growing number of reports and other documents covering economic and financial developments and trends in member countries. Each report, prepared by a staff team after discuss...

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...

Ireland: Selected Issues

Ireland: Selected Issues »

Source: Ireland : Selected Issues

Volume/Issue: 2019/165

Series: IMF Staff Country Reports

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 June 2019

ISBN: 9781498319904

Keywords: Personal income taxes, Tax revenue, Tax collection, Tax rates, Tax systems, progressivity, central bank of Ireland, money market fund, non-bank, income tax

Selected Issues...

Ireland: Selected Issues

Ireland: Selected Issues »

Source: Ireland : Selected Issues

Volume/Issue: 2019/165

Series: IMF Staff Country Reports

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 June 2019

ISBN: 9781498319904

Keywords: Personal income taxes, Tax revenue, Tax collection, Tax rates, Tax systems, progressivity, central bank of Ireland, money market fund, non-bank, income tax

Selected Issues...

VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence

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VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence »

Source: VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence

Volume/Issue: 2019/205

Series: IMF Working Papers

Author(s): Li Liu , Ben Lockwood , Miguel Almunia , and Eddy Tam

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 27 September 2019

ISBN: 9781513513812

Keywords: Tax revenue, Income tax revenue, Personal income taxes, Corporate income taxes, Tax systems, Value-Added Tax (VAT), Voluntary Registration, Bunching, WP, vat

Using administrative tax records for UK businesses, we document both bunching in annual turnover below the VAT registration threshold and persistent voluntary registration by almost half of the firms below the thre...

The Distributional Impact of Fiscal Policy in Honduras

The Distributional Impact of Fiscal Policy in Honduras »

Source: The Distributional Impact of Fiscal Policy in Honduras

Volume/Issue: 2008/168

Series: IMF Working Papers

Author(s): David Locke Newhouse , Irene Yackovlev , and Robert Gillingham

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2008

ISBN: 9781451870268

Keywords: welfare distribution, per, distribution of income, direct taxes, distributional effects,

This paper uses household survey data to estimate the incidence of tax and spending programs in Honduras. Any such exercise is fraught with difficulty, so our simplifying assumptions are carefully explained. Rather...