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Fiscal Reform Over Ten Years of Transition

Fiscal Reform Over Ten Years of Transition »

Source: Fiscal Reform Over Ten Years of Transition

Volume/Issue: 2000/113

Series: IMF Working Papers

Author(s): George Tsibouris , and Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 2000

ISBN: 9781451853698

Keywords: fiscal reform, transition, tax system, tax revenue, tax administrations, tax policy, tax policy reform, Economic Reform,

This paper analyzes fiscal reforms in transition economies during the decade leading up to 1998. The paper argues that macroeconomic stabilization, price liberalization and privatization—the core reforms vis...

Tax Policy and National Savings in the United States: A Survey

Tax Policy and National Savings in the United States: A Survey »

Source: Tax Policy and National Savings in the United States : A Survey

Volume/Issue: 1988/110

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 22 December 1988

ISBN: 9781451945539

Keywords: tax system, tax reform, taxation, tax policy, tax treatment

This paper explores how tax policy affects the level and allocation of national savings in the United States. It argues that the effect of taxes on the overall private saving level is relatively small and uncertain...

The Impact of Fiscal Consolidation and Structural Reformson Growth in Japan

The Impact of Fiscal Consolidation and Structural Reformson Growth in Japan »

Source: The Impact of Fiscal Consolidation and Structural Reformson Growth in Japan

Volume/Issue: 2011/13

Series: IMF Working Papers

Author(s): Pelin Berkmen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 2011

ISBN: 9781455211913

Keywords: tax reform, structural policies, public debt, consumption taxes, Open Economy Macroeconomics, Fiscal Policies and Behavior of Economic Agents: General,

With Japan's public debt reaching historical levels, the need for fiscal consolidation and structural reforms have increased. As fiscal consolidation will require a sustained and large adjustment in the fiscal bala...

Case Studies in Tax Revenue Mobilization in Low-Income Countries

Case Studies in Tax Revenue Mobilization in Low-Income Countries »

Source: Case Studies in Tax Revenue Mobilization in Low-Income Countries

Volume/Issue: 2019/104

Series: IMF Working Papers

Author(s): Bernardin Akitoby , Jiro Honda , Hiroaki Miyamoto , Keyra Primus , and Mouhamadou Sy

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 May 2019

ISBN: 9781498314565

Keywords: Fiscal policy, Tax revenue, Tax reforms, Revenue measures, Tax rates, tax revenue mobilization, tax policy, revenue administration, reform strategy, percent of GDP

How can Low-Income Countries (LICs) enhance tax revenue collection to finance their vast development needs? We address this question by analyzing seven tax reform experiences in LICs (Burkina Faso, The Gambia, Mald...

Tax Reforms and Fiscal Shock Smoothing

Tax Reforms and Fiscal Shock Smoothing »

Source: Tax Reforms and Fiscal Shock Smoothing

Volume/Issue: 2019/113

Series: IMF Working Papers

Author(s): David Amaglobeli , Laura Jaramillo , Pooja Karnane , and Aleksandra Zdzienicka

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 May 2019

ISBN: 9781498315623

Keywords: Tax reforms, Fiscal policy, Tax rates, Tax collection, Tax elasticity, Fiscal Stabilization, tax reform, progressivity, blue bar, tax base

This paper examines the role of tax policy reforms in enhancing fiscal shock smoothing in a panel of 13 OECD economies during the period 1980-2017. The results suggest that tax reforms, in particular those that bro...

Public Investment, Public Finance, and Growth

Public Investment, Public Finance, and Growth »

Source: Public Investment, Public Finance, and Growth : The Impact of Distortionary Taxation, Recurrent Costs, and Incomplete Appropriability

Volume/Issue: 2014/73

Series: IMF Working Papers

Author(s): Christopher Adam , and David Bevan

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2014

ISBN: 9781484364819

Keywords: tax reform, recurrent costs, operations and maintenance, tax rates, fiscal reforms, budget constraint, General, Macroeconomic Analyses of Economic Development, Fiscal and Monetary Policy in Development,

Effective public investment requires governments to address the "recurrent cost problem" to ensure operations and maintenance (O&M) expenditures are sufficient to sustain the flow of productive public capital servi...

The "Flat Tax(es)"

The "Flat Tax(es)" »

Source: The "Flat Tax(es)" : Principles and Evidence

Volume/Issue: 2006/218

Series: IMF Working Papers

Author(s): Ricardo Varsano , Kevin Kim , and Michael Keen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 2006

ISBN: 9781451864786

Keywords: Flat tax, tax reform, flat taxes, marginal tax rate, Taxation, Subsidies, and Revenue: General, Fiscal Policies and Behavior of Economic Agents: General,

One of the most striking tax developments in recent years, and one that continues to attract considerable attention, is the adoption by several countries of a form of "flat tax." Discussion of these quite radical r...

The Russian Flat Tax Reform

The Russian Flat Tax Reform »

Source: The Russian Flat Tax Reform

Volume/Issue: 2005/16

Series: IMF Working Papers

Author(s): Michael Keen , Alexander Klemm , and Anna Ivanova

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 2005

ISBN: 9781451860351

Keywords: Tax reform, flat tax, tax payments, tax rates, social taxes, Fiscal Policies and Behavior of Economic Agents: Household,

Russia dramatically reduced its higher rates of personal income tax (PIT) in 2001 establishing a single marginal rate at the low level of 13 percent. In the following year, real revenue from the PIT actually increa...

Environmental Tax Reform

Environmental Tax Reform »

Source: Environmental Tax Reform : Principles from Theory and Practice to Date

Volume/Issue: 2012/180

Series: IMF Working Papers

Author(s): Ian Parry , John Norregaard , and Dirk Heine

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2012

ISBN: 9781475505283

Keywords: design principles, externalities, fuel taxes, country evaluation, environmental tax, tax systems, tax reform, tax system, Nonrenewable Resources and Conservation: Government Policy, Energy: Government Policy,

This paper recommends a system of upstream taxes on fossil fuels, combined with refunds for downstream emissions capture, to reduce carbon and local pollution emissions. Motor fuel taxes should also account for con...

Budget Consolidation

Budget Consolidation »

Source: Budget Consolidation : Short-Term Pain and Long-Term Gain

Volume/Issue: 2010/163

Series: IMF Working Papers

Author(s): Douglas Laxton , Susanna Mursula , Kevin Clinton , and Michael Kumhof

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2010

ISBN: 9781455201464

Keywords: current account imbalances, tax reform, income taxes, consumption taxes, Open Economy Macroeconomics, International Policy Coordination and Transmission, Fiscal Policies and Behavior of Economic Agents: General,

The paper evaluates the costs and benefits of fiscal consolidation using simulations based on the IMFs global DSGE model GIMF. Over the longer run, well-targeted permanent reductions in budget deficits lead to a co...