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Fiscal Restructuring in the Group of Seven Major Industrial Countries in the 1990's

Fiscal Restructuring in the Group of Seven Major Industrial Countries in the 1990's »

Source: Fiscal Restructuring in the Group of Seven Major Industrial Countries in the 1990's : Macroeconomic Effects

Volume/Issue: 1995/35

Series: IMF Working Papers

Author(s): Leonardo Bartolini , Steven Symansky , and Assaf Razin

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 1995

ISBN: 9781451845303

Keywords: indirect taxes, capital taxes, tax increases, tax revenues, income taxes

This paper studies the fiscal restructuring of the first half of the 1990s in the major industrial countries. It presents and calibrates a simple model of the labor market and integrates it into a multi-country mac...

A Taxon Gross Assets of Enterprises as a Form of Presumptive Taxation

A Taxon Gross Assets of Enterprises as a Form of Presumptive Taxation »

Source: A Taxon Gross Assets of Enterprises as a Form of Presumptive Taxation

Volume/Issue: 1992/16

Series: IMF Working Papers

Author(s): Efraim Sadka , and Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 1992

ISBN: 9781451843316

Keywords: tax base, tax revenues, presumptive taxation, tax liability

A tax on gross assets has been introduced in some developing countries where several factors (most notably, high inflation) enabled apparently viable enterprises to report losses for income tax purposes. The idea o...

Tax Composition and Growth

Tax Composition and Growth »

Source: Tax Composition and Growth : A Broad Cross-Country Perspective

Volume/Issue: 2012/257

Series: IMF Working Papers

Author(s): Santiago Acosta Ormaechea , and Jiae Yoo

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 October 2012

ISBN: 9781616355678

Keywords: Tax composition, growth, income taxes, property taxes, tax revenue, tax structure, consumption taxes,

We investigate the relation between changes in tax composition and long-run economic growth using a new dataset covering a broad cross-section of countries with different income levels. We specifically consider 69...

The Disappearing Tax Base

The Disappearing Tax Base »

Source: The Disappearing Tax Base : Is Foreign Direct Investment (FDI) Eroding Corporate Income Taxes?

Volume/Issue: 2000/173

Series: IMF Working Papers

Author(s): Reint Gropp , and Kristina Kostial

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 2000

ISBN: 9781451858624

Keywords: Corporate taxation, simulations, OECD countries, corporate tax, tax rate, tax revenues, corporate income tax, corporate tax rate

This paper analyzes the link between FDI, corporate taxation, and corporate tax revenues. We find strong evidence that FDI in (out) flows are affected by tax regimes in the host (home) countries and FDI flows in tu...

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-...

A Superior Hybrid Cash-Flow Taxon Corporations

A Superior Hybrid Cash-Flow Taxon Corporations »

Source: A Superior Hybrid Cash-Flow Taxon Corporations

Volume/Issue: 2006/117

Series: IMF Working Papers

Author(s): Howell Zee

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2006

ISBN: 9781451863772

Keywords: Corporate income tax, cash-flow tax, tax reform, fixed assets, tax rate, rate of return, tax liability, Taxation, Subsidies, and Revenue: General

This paper proposes a new hybrid cash-flow tax on corporations that, on one hand, taxes only excess corporate profits as they accrue, and, on the other hand, treats real and financial transactions neutrally. It is,...

The Demise of the Nation State?

The Demise of the Nation State? »

Source: The Demise of the Nation State?

Volume/Issue: 1998/120

Series: IMF Working Papers

Author(s): Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 August 1998

ISBN: 9781451854244

Keywords: globalization, spillovers, government role, fiscal federalism, tax revenue, public spending, taxation, government expenditure

The globalization of economic activities that is characterizing many economies raises questions about the future of the nation state. This paper discusses this trend and shows that cross-frontiers spillovers have b...

Sovereign Risk and Belief-Driven Fluctuations in the Euro Area

Sovereign Risk and Belief-Driven Fluctuations in the Euro Area »

Source: Sovereign Risk and Belief-Driven Fluctuations in the Euro Area

Volume/Issue: 2013/227

Series: IMF Working Papers

Author(s): Giancarlo Corsetti , Keith Kuester , Andre Meier , and Gernot Mueller

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 06 November 2013

ISBN: 9781475513448

Keywords: Sovereign risk channel, monetary union, zero lower bound, pooling of sovereign risk, government spending, fiscal stance, spending cuts, tax revenue, Open Economy Macroeconomics, International Policy Coordination and Transmission

Sovereign risk premia in several euro area countries have risen markedly since 2008, driving up credit spreads in the private sector as well. We propose a New Keynesian model of a two-region monetary union that acc...

Long-Term Trends in Public Finances in the G-7 Economies

Long-Term Trends in Public Finances in the G-7 Economies »

Source: Long-Term Trends in Public Finances in the G-7 Economies

Volume/Issue: 2010/13

Series: IMF Staff Position Notes

Author(s): Andrea Schaechter , and Carlo Cottarelli

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2010

ISBN: 9781455263325

Keywords: Fiscal consolidation, Aging, Developed countries, Public finance, Public debt, Global Financial Crisis 2008-2009, Group of seven, Government expenditures, Tax revenues, Taxation

Today's record public debt levels in most advanced economies are not only a direct fall-out from the global crisis. Public debt had ratcheted up over many decades before, when it had been used, in most of the G-7 c...

Fiscal Restructuring in the Group of Seven Major Industrial Countries in the 1990's
			: Macroeconomic Effects

Fiscal Restructuring in the Group of Seven Major Industrial Countries in the 1990's : Macroeconomic Effects »

Volume/Issue: 1995/35

Series: IMF Working Papers

Author(s): Leonardo Bartolini , Steven Symansky , and Assaf Razin

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 1995

DOI: http://dx.doi.org/10.5089/9781451845303.001

ISBN: 9781451845303

Keywords: indirect taxes, capital taxes, tax increases, tax revenues, income taxes

This paper studies the fiscal restructuring of the first half of the 1990s in the major industrial countries. It presents and calibrates a simple model of the labor market and integrates it into a multi-country mac...