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Fiscal Devaluation and Fiscal Consolidation

Fiscal Devaluation and Fiscal Consolidation »

Source: Fiscal Devaluation and Fiscal Consolidation : The VAT in Troubled Times

Volume/Issue: 2012/85

Series: IMF Working Papers

Author(s): Michael Keen , and Ruud A. Mooij

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2012

ISBN: 9781475502480

Keywords: value-added tax, tax reform, vat, taxation, tax rates, fiscal consolidation, tax changes, Subsidies, and Revenue: General,

This paper focuses on two core tax design issues that arise in addressing current fiscal challenges. It first explores the idea, prominent in troubled Eurozone countries, of a "fiscal devaluation": shifting from so...

Raising the Consumption Tax in Japan

Raising the Consumption Tax in Japan »

Source: Raising the Consumption Tax in Japan : Why, When, How?

Volume/Issue: 2011/13

Series: Staff Discussion Notes

Author(s): Kenneth Kang , Michael Keen , Mahmood Pradhan , and Ruud A. Mooij

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 June 2011

ISBN: 9781463902889

Keywords: Consumption taxes, Revenue measures, Japan, Tax increases, Tax revenues, Value added tax, Consumption tax, VAT, fiscal adjustment, social security

Staff Discussion Notes showcase the latest policy-related analysis and research being developed by individual IMF staff and are published to elicit comment and to further debate. These papers are generally brief an...

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,...

Fiscal Devaluation and Fiscal Consolidation
			: The VAT in Troubled Times

Fiscal Devaluation and Fiscal Consolidation : The VAT in Troubled Times »

Volume/Issue: 2012/85

Series: IMF Working Papers

Author(s): Michael Keen , and Ruud A. Mooij

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2012

DOI: http://dx.doi.org/10.5089/9781475502480.001

ISBN: 9781475502480

Keywords: value-added tax, tax reform, vat, taxation, tax rates, fiscal consolidation, tax changes, Subsidies, and Revenue: General,

This paper focuses on two core tax design issues that arise in addressing current fiscal challenges. It first explores the idea, prominent in troubled Eurozone countries, of a "fiscal devaluation": shifting from so...

Raising the Consumption Tax in Japan
			: Why, When, How?

Raising the Consumption Tax in Japan : Why, When, How? »

Volume/Issue: 2011/13

Series: Staff Discussion Notes

Author(s): Kenneth Kang , Michael Keen , Mahmood Pradhan , and Ruud A. Mooij

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 June 2011

DOI: http://dx.doi.org/10.5089/9781463902889.006

ISBN: 9781463902889

Keywords: Consumption taxes, Revenue measures, Japan, Tax increases, Tax revenues, Value added tax, Consumption tax, VAT, fiscal adjustment, social security

Staff Discussion Notes showcase the latest policy-related analysis and research being developed by individual IMF staff and are published to elicit comment and to further debate. These papers are generally brief an...

A Superior Hybrid Cash-Flow Taxon Corporations

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

DOI: http://dx.doi.org/10.5089/9781451863772.001

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,...