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Sous la protection de l'ombre
			: La croissance de l'économie souterraine

Sous la protection de l'ombre : La croissance de l'économie souterraine »

Series: Economic Issues

Author(s): Friedrich Schneider , and Dominik Enste

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 January 2003

Language: French

DOI: http://dx.doi.org/10.5089/9781589061514.051

ISBN: 9781589061514

Keywords: tax rates, labor force, taxation, tax revenues, tax evasion, tax rate, tax avoidance, tax system, tax compliance, pension

Examines the role of the shadow, or underground, economy. Looks at ways of measuring it, the relationship between the shadow economy and the main stream economy, why it has been growing in size, and its effects on...

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...

Tax Revenue Downturns

Tax Revenue Downturns »

Source: Tax Revenue Downturns : Anatomy and Links to Imports

Volume/Issue: 2010/138

Series: IMF Working Papers

Author(s): Kun Li , and Pablo Lopez Murphy

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 2010

ISBN: 9781455201211

Keywords: downturns, tax revenues, fiscal policy, tax policy, tax bases, Structure, Scope, and Performance of Government, Taxation, Subsidies

We study historical tax revenue downturn episodes-where tax revenue-to-GDP ratios decline sharply-and explore the link between tax revenues and imports. We document that downturn episodes of at least 1 percentage p...

Les économies de l’ombre

Les économies de l’ombre »

Source: Sous la protection de l'ombre : La croissance de l'économie souterraine

Series: Economic Issues

Author(s): Friedrich Schneider , and Dominik Enste

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 January 2003

Language: French

ISBN: 9781589061514

Keywords: tax rates, labor force, taxation, tax revenues, tax evasion, tax rate, tax avoidance, tax system, tax compliance, pension

Un ouvrier d’usine conduit le soir, après sa journée de travail, un taxi non déclaré; un plombier répare un aiyau pour un client et reçoit un paiement au comptant qu’il ne déclare p...

Quantifying Impact of Aging Population on Fiscal Space1

Quantifying Impact of Aging Population on Fiscal Space1 »

Source: Quantifying Impact of Aging Population on Fiscal Space

Volume/Issue: 2012/164

Series: IMF Working Papers

Author(s): Seok Park

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 2012

ISBN: 9781475505122

Keywords: tax rates, tax rate, tax revenue, government expenditure, Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook: General, Laffer Curve, Public Economics,

This paper quantitatively investigates how population aging trend affects fiscal space measured as unused revenue generating capacity by utilizing a standard neoclassical growth model. A calibration exercise for G-...

Back Matter

Back Matter »

Source: Sous la protection de l'ombre : La croissance de l'économie souterraine

Series: Economic Issues

Author(s): Friedrich Schneider , and Dominik Enste

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 January 2003

Language: French

ISBN: 9781589061514

Keywords: tax rates, labor force, taxation, tax revenues, tax evasion, tax rate, tax avoidance, tax system, tax compliance, pension

Examines the role of the shadow, or underground, economy. Looks at ways of measuring it, the relationship between the shadow economy and the main stream economy, why it has been growing in size, and its effects on...

Front Matter

Front Matter »

Source: Sous la protection de l'ombre : La croissance de l'économie souterraine

Series: Economic Issues

Author(s): Friedrich Schneider , and Dominik Enste

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 January 2003

Language: French

ISBN: 9781589061514

Keywords: tax rates, labor force, taxation, tax revenues, tax evasion, tax rate, tax avoidance, tax system, tax compliance, pension

Examines the role of the shadow, or underground, economy. Looks at ways of measuring it, the relationship between the shadow economy and the main stream economy, why it has been growing in size, and its effects on...

The Optimal Turnover Threshold and Tax Rate for SMEs

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

DOI: http://dx.doi.org/10.5089/9781498312295.001

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...

Tax Revenue Downturns
			: Anatomy and Links to Imports

Tax Revenue Downturns : Anatomy and Links to Imports »

Volume/Issue: 2010/138

Series: IMF Working Papers

Author(s): Kun Li , and Pablo Lopez Murphy

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 2010

DOI: http://dx.doi.org/10.5089/9781455201211.001

ISBN: 9781455201211

Keywords: downturns, tax revenues, fiscal policy, tax policy, tax bases, Structure, Scope, and Performance of Government, Taxation, Subsidies

We study historical tax revenue downturn episodes-where tax revenue-to-GDP ratios decline sharply-and explore the link between tax revenues and imports. We document that downturn episodes of at least 1 percentage p...

Quantifying Impact of Aging Population on Fiscal Space

Quantifying Impact of Aging Population on Fiscal Space »

Volume/Issue: 2012/164

Series: IMF Working Papers

Author(s): Seok Park

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 2012

DOI: http://dx.doi.org/10.5089/9781475505122.001

ISBN: 9781475505122

Keywords: tax rates, tax rate, tax revenue, government expenditure, Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook: General, Laffer Curve, Public Economics,

This paper quantitatively investigates how population aging trend affects fiscal space measured as unused revenue generating capacity by utilizing a standard neoclassical growth model. A calibration exercise for G-...