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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,...

A U.S. Value-Added Tax

A U.S. Value-Added Tax »

Source: A U.S. Value-Added Tax : A Review of the Issues

Volume/Issue: 1995/8

Series: IMF Policy Discussion Papers

Author(s): Christopher Towe , and Saurin Shah

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 1995

ISBN: 9781451970739

Keywords: Tax policy, United States, taxes, added tax, consumption tax, income tax, tax base

This paper reviews issues related to the introduction of a value-added tax in the United States. In particular, the paper distinguishes between European-styled value-added taxes that are levied similarly to sales t...

Taxing Agriculture in Pakistan

Taxing Agriculture in Pakistan »

Source: Taxing Agriculture in Pakistan

Volume/Issue: 1998/3

Series: IMF Policy Discussion Papers

Author(s): Mahmood Khan , and Mohsin Khan

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 1998

ISBN: 9781451974058

Keywords: Agriculture, Pakistan, Taxation, taxes, income tax, tax system, tax rate, wealth tax

Pakistan’s economic performance has been marred by persistently high fiscal deficits which have resulted largely from the inability to raise sufficient revenues. Agriculture is a dominant sector of the econo...

Tax Administration and the Small Taxpayer

Tax Administration and the Small Taxpayer »

Source: Tax Administration and the Small Taxpayer

Volume/Issue: 2004/2

Series: IMF Policy Discussion Papers

Author(s): Parthasarathi Shome

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2004

ISBN: 9781451974577

Keywords: Services sector, Tax policy, Tax administration, small taxpayers, large taxpayer units, tax administration and the small taxpayer, taxpayers, income tax, single tax, tax system,

Small taxpayers should pay their appropriate revenue share while their compliance costs should be reduced. This assumes importance as restructuring in emerging markets has meant rapid growth in services through sel...

The Taxation of High Income Earners

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

DOI: http://dx.doi.org/10.5089/9781451964578.003

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,...

A U.S. Value-Added Tax
			: A Review of the Issues

A U.S. Value-Added Tax : A Review of the Issues »

Volume/Issue: 1995/8

Series: IMF Policy Discussion Papers

Author(s): Christopher Towe , and Saurin Shah

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 1995

DOI: http://dx.doi.org/10.5089/9781451970739.003

ISBN: 9781451970739

Keywords: Tax policy, United States, taxes, added tax, consumption tax, income tax, tax base

This paper reviews issues related to the introduction of a value-added tax in the United States. In particular, the paper distinguishes between European-styled value-added taxes that are levied similarly to sales t...

Taxing Agriculture in Pakistan

Taxing Agriculture in Pakistan »

Volume/Issue: 1998/3

Series: IMF Policy Discussion Papers

Author(s): Mahmood Khan , and Mohsin Khan

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 1998

DOI: http://dx.doi.org/10.5089/9781451974058.003

ISBN: 9781451974058

Keywords: Agriculture, Pakistan, Taxation, taxes, income tax, tax system, tax rate, wealth tax

Pakistan’s economic performance has been marred by persistently high fiscal deficits which have resulted largely from the inability to raise sufficient revenues. Agriculture is a dominant sector of the econo...

Tax Administration and the Small Taxpayer

Tax Administration and the Small Taxpayer »

Volume/Issue: 2004/2

Series: IMF Policy Discussion Papers

Author(s): Parthasarathi Shome

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2004

DOI: http://dx.doi.org/10.5089/9781451974577.003

ISBN: 9781451974577

Keywords: Services sector, Tax policy, Tax administration, small taxpayers, large taxpayer units, tax administration and the small taxpayer, taxpayers, income tax, single tax, tax system,

Small taxpayers should pay their appropriate revenue share while their compliance costs should be reduced. This assumes importance as restructuring in emerging markets has meant rapid growth in services through sel...