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The Value Added Tax and Growth: Design Matters

The Value Added Tax and Growth: Design Matters »

Source: The Value Added Tax and Growth: Design Matters

Volume/Issue: 2019/96

Series: IMF Working Papers

Author(s): Santiago Acosta Ormaechea , and Atsuyoshi Morozumi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 May 2019

ISBN: 9781498312233

Keywords: Tax revenue, Tax evasion, Revenue measures, Tax collection, Income taxes, VAT, Economic growth, Standard rate, C-efficiency, Base broadening

Does the design of a tax matter for growth? Assembling a novel dataset for 30 OECD countries over the 1970-2016 period, this paper examines whether the value added tax (VAT) may have different effects on long-run g...

Structural Transformation and Tax Efficiency

Structural Transformation and Tax Efficiency »

Source: Structural Transformation and Tax Efficiency

Volume/Issue: 2019/30

Series: IMF Working Papers

Author(s): Serhan Cevik , Jan Gottschalk , Eric Hutton , Laura Jaramillo , Pooja Karnane , and Moussé Sow

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 February 2019

ISBN: 9781484399811

Keywords: Tax revenue, Financial statistics, Consumption taxes, Revenue measures, Economic growth, Structural transformation;tax efficiency;value-added tax;C-efficiency ratio;tax gap;non-tradable;vat rate;vat;government effectiveness

Structural transformation has resulted in an increasing share of services in aggregate value-added in advanced and developing countries across the world. We analyze the impact of this shift into services on countri...

Death and Taxes: Does Taxation Matter for Firm Survival?

Death and Taxes: Does Taxation Matter for Firm Survival? »

Source: Death and Taxes: Does Taxation Matter for Firm Survival?

Volume/Issue: 2019/78

Series: IMF Working Papers

Author(s): Serhan Cevik , and Fedor Miryugin

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 April 2019

ISBN: 9781498305433

Keywords: Tax revenue, Tax burdens, Tax systems, Tax reforms, Tax regimes, Firm survival, effective marginal tax rate, total factor productivity, tax policy, firm-specific

This paper investigates the impact of taxation on firm survival, using hazard models and a large-scale panel dataset on over 4 million nonfinancial firms from 21 countries over the period 1995-2015. We find ample e...

How Does Taxation Affect Hours Worked in EU New Member States?

How Does Taxation Affect Hours Worked in EU New Member States? »

Source: How Does Taxation Affect Hours Worked in EU New Member States?

Volume/Issue: 2019/130

Series: IMF Working Papers

Author(s): Agustin Velasquez , and Svetlana Vtyurina

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 June 2019

ISBN: 9781498315708

Keywords: Tax revenue, Tax exemptions, Tax incentives, Tax rates, Fiscal policy, hours worked, labor supply, labor tax, consumption tax, EU new member states

Hours worked vary widely across countries and over time. In this paper, we investigate the role played by taxation in explaining these differences for EU New Member States. By extending a standard growth model with...

High Level Status Report to the IEO Evaluation of Fund's Recurring Issues

High Level Status Report to the IEO Evaluation of Fund's Recurring Issues »

Source: High Level Status Report to the IEO Evaluation of Fund's Recurring Issues

Volume/Issue: 2017/012

Series: Policy Papers

Author(s): International Monetary Fund. Strategy, Policy, & Review Department

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 27 March 2017

ISBN: 9781498347044

Keywords: Absorptive capacity, Accounting, Accounting systems, Agricultural subsidies, Agriculture, Anti-money laundering, Arrears policy, Balance sheets, Budgeting, Budgets

This is a high-level report on progress in addressing recurring issues identified by the Independent Evaluation Office (IEO). The Board endorsed the proposal in the Chairman's Summing Up for the Independent Evaluat...

The Value Added Tax and Growth: Design Matters

The Value Added Tax and Growth: Design Matters »

Volume/Issue: 2019/96

Series: IMF Working Papers

Author(s): Santiago Acosta Ormaechea , and Atsuyoshi Morozumi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 May 2019

DOI: http://dx.doi.org/10.5089/9781498312233.001

ISBN: 9781498312233

Keywords: Tax revenue, Tax evasion, Revenue measures, Tax collection, Income taxes, VAT, Economic growth, Standard rate, C-efficiency, Base broadening

Does the design of a tax matter for growth? Assembling a novel dataset for 30 OECD countries over the 1970-2016 period, this paper examines whether the value added tax (VAT) may have different effects on long-run g...

Structural Transformation and Tax Efficiency

Structural Transformation and Tax Efficiency »

Volume/Issue: 2019/30

Series: IMF Working Papers

Author(s): Serhan Cevik , Jan Gottschalk , Eric Hutton , Laura Jaramillo , Pooja Karnane , and Moussé Sow

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 February 2019

DOI: http://dx.doi.org/10.5089/9781484399811.001

ISBN: 9781484399811

Keywords: Tax revenue, Financial statistics, Consumption taxes, Revenue measures, Economic growth, Structural transformation;tax efficiency;value-added tax;C-efficiency ratio;tax gap;non-tradable;vat rate;vat;government effectiveness

Structural transformation has resulted in an increasing share of services in aggregate value-added in advanced and developing countries across the world. We analyze the impact of this shift into services on countri...

Death and Taxes: Does Taxation Matter for Firm Survival?

Death and Taxes: Does Taxation Matter for Firm Survival? »

Volume/Issue: 2019/78

Series: IMF Working Papers

Author(s): Serhan Cevik , and Fedor Miryugin

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 April 2019

DOI: http://dx.doi.org/10.5089/9781498305433.001

ISBN: 9781498305433

Keywords: Tax revenue, Tax burdens, Tax systems, Tax reforms, Tax regimes, Firm survival, effective marginal tax rate, total factor productivity, tax policy, firm-specific

This paper investigates the impact of taxation on firm survival, using hazard models and a large-scale panel dataset on over 4 million nonfinancial firms from 21 countries over the period 1995-2015. We find ample e...

How Does Taxation Affect Hours Worked in EU New Member States?

How Does Taxation Affect Hours Worked in EU New Member States? »

Volume/Issue: 2019/130

Series: IMF Working Papers

Author(s): Agustin Velasquez , and Svetlana Vtyurina

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 June 2019

DOI: http://dx.doi.org/10.5089/9781498315708.001

ISBN: 9781498315708

Keywords: Tax revenue, Tax exemptions, Tax incentives, Tax rates, Fiscal policy, hours worked, labor supply, labor tax, consumption tax, EU new member states

Hours worked vary widely across countries and over time. In this paper, we investigate the role played by taxation in explaining these differences for EU New Member States. By extending a standard growth model with...

High Level Status Report to the IEO Evaluation of Fund's Recurring Issues

High Level Status Report to the IEO Evaluation of Fund's Recurring Issues »

Volume/Issue: 2017/012

Series: Policy Papers

Author(s): International Monetary Fund. Strategy, Policy, & Review Department

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 27 March 2017

DOI: http://dx.doi.org/10.5089/9781498347044.007

ISBN: 9781498347044

Keywords: Absorptive capacity, Accounting, Accounting systems, Agricultural subsidies, Agriculture, Anti-money laundering, Arrears policy, Balance sheets, Budgeting, Budgets

This is a high-level report on progress in addressing recurring issues identified by the Independent Evaluation Office (IEO). The Board endorsed the proposal in the Chairman's Summing Up for the Independent Evaluat...