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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...

Consequences of the Economic and Monetary Union for the Coordination of Tax Systems in the European Union

Consequences of the Economic and Monetary Union for the Coordination of Tax Systems in the European Union »

Source: Consequences of the Economic and Monetary Union for the Coordination of Tax Systems in the European Union : Lessons from the U.S. Experience

Volume/Issue: 1998/115

Series: IMF Working Papers

Author(s): Howell Zee , and Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 August 1998

ISBN: 9781451943016

Keywords: Tax coordination, tax competition, economic union, tax rates, tax systems, tax system, taxation, corporate income tax

With the advent of the economic and monetary union in the European Union (EU), the economic landscape of the EU will bear a striking resemblance to that of the United States in terms of fundamental attributes such...

Une politique fiscale pour les pays en développement

Une politique fiscale pour les pays en développement »

Series: Economic Issues

Author(s): Vito Tanzi , and Howell Zee

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 22 January 2002

Language: French

DOI: http://dx.doi.org/10.5089/9781589060210.051

ISBN: 9781589060210

Keywords: Developing countries, tax incentives, tax policy, tax system, tax systems, personal income tax, taxation, tax revenue, corporate income tax, tax credits

Discusses important tax policy issues facing developing countries today, provides a review of the role of tax incentives, and identifies some policy challenges posed by the globalization of the world economy. Draws...

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...

On the Measurement of Horizontal Inequity

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

DOI: http://dx.doi.org/10.5089/9781451855654.001

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...

Improving Public Finance for Development: From The World Development Report 1988

Improving Public Finance for Development: From The World Development Report 1988 »

Source: Finance & Development, September 1988

Volume/Issue: 25/3

Series: Finance & Development

Author(s): International Monetary Fund. External Relations Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 1988

ISBN: 9781616353742

Keywords: public spending, public finance, tax systems, foreign borrowing, income taxes

This paper describes the need to improve public finance for development. The paper underscores that public finance affects aggregate resource use and, together with monetary and exchange rate policies, influences t...

Urban Services and Rural Infrastructure: Providing public services under increasing budgetary constraints

Urban Services and Rural Infrastructure: Providing public services under increasing budgetary constraints »

Source: Finance & Development, September 1988

Volume/Issue: 25/3

Series: Finance & Development

Author(s): International Monetary Fund. External Relations Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 1988

ISBN: 9781616353742

Keywords: public spending, public finance, tax systems, foreign borrowing, income taxes

This paper describes the need to improve public finance for development. The paper underscores that public finance affects aggregate resource use and, together with monetary and exchange rate policies, influences t...

Fiscal Policies, Adjustment, and Stabilization: Harmonizing different goals under Fund-supported programs

Fiscal Policies, Adjustment, and Stabilization: Harmonizing different goals under Fund-supported programs »

Source: Finance & Development, September 1988

Volume/Issue: 25/3

Series: Finance & Development

Author(s): International Monetary Fund. External Relations Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 1988

ISBN: 9781616353742

Keywords: public spending, public finance, tax systems, foreign borrowing, income taxes

This paper describes the need to improve public finance for development. The paper underscores that public finance affects aggregate resource use and, together with monetary and exchange rate policies, influences t...

Government Financial Reporting Systems in LDCs: Ways to use accounting data for economic and fiscal management

Government Financial Reporting Systems in LDCs: Ways to use accounting data for economic and fiscal management »

Source: Finance & Development, September 1988

Volume/Issue: 25/3

Series: Finance & Development

Author(s): International Monetary Fund. External Relations Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 1988

ISBN: 9781616353742

Keywords: public spending, public finance, tax systems, foreign borrowing, income taxes

This paper describes the need to improve public finance for development. The paper underscores that public finance affects aggregate resource use and, together with monetary and exchange rate policies, influences t...

Indicators and International Economic Cooperation: Strengthening multilateral surveillance; some practical issues

Indicators and International Economic Cooperation: Strengthening multilateral surveillance; some practical issues »

Source: Finance & Development, September 1988

Volume/Issue: 25/3

Series: Finance & Development

Author(s): International Monetary Fund. External Relations Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 1988

ISBN: 9781616353742

Keywords: public spending, public finance, tax systems, foreign borrowing, income taxes

This paper describes the need to improve public finance for development. The paper underscores that public finance affects aggregate resource use and, together with monetary and exchange rate policies, influences t...