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The Revenue Administration-Gap Analysis Program

The Revenue Administration-Gap Analysis Program »

Source: The Revenue Administration-Gap Analysis Program : Model and Methodology for Value-Added Tax Gap Estimation

Volume/Issue: 2017/14

Series: Technical Notes and Manuals

Author(s): Eric Hutton

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 April 2017

Language: Spanish

ISBN: 9781484317839

Keywords: Tax administration, Tax evasion, Tax revenues, Value added tax, Econometric models, Tax compliance, Tax Administration; Tax Compliance; Value-Added Tax; Tax Gap; Tax Avoidance; Tax Evasion, Value-Added Tax, Tax Gap, Tax Avoidance

The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-...

The Revenue Administration-Gap Analysis Program

The Revenue Administration-Gap Analysis Program »

Source: The Revenue Administration-Gap Analysis Program : Model and Methodology for Value-Added Tax Gap Estimation

Volume/Issue: 2017/14

Series: Technical Notes and Manuals

Author(s): Eric Hutton

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 April 2017

Language: French

ISBN: 9781484318577

Keywords: Tax compliance, Econometric models, Value added tax, Tax revenues, Tax evasion, Tax administration, Tax Administration; Tax Compliance; Value-Added Tax; Tax Gap; Tax Avoidance; Tax Evasion, Value-Added Tax, Tax Gap, Tax Avoidance

The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-...

A U.S. Value-Added Tax

A U.S. Value-Added Tax »

Source: A U.S. Value-Added Tax : A Review of the Issues

Volume/Issue: 1995/8

Series: IMF Policy Discussion Papers

Author(s): Christopher Towe , and Saurin Shah

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 1995

ISBN: 9781451970739

Keywords: Tax policy, United States, taxes, added tax, consumption tax, income tax, tax base

This paper reviews issues related to the introduction of a value-added tax in the United States. In particular, the paper distinguishes between European-styled value-added taxes that are levied similarly to sales t...

The Evolution of Potential VAT Revenues and C-Efficiency in Advanced Economies

The Evolution of Potential VAT Revenues and C-Efficiency in Advanced Economies »

Source: The Evolution of Potential VAT Revenues and C-Efficiency in Advanced Economies

Volume/Issue: 2017/158

Series: IMF Working Papers

Author(s): Junji Ueda

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 July 2017

ISBN: 9781484305874

Keywords: Tax compliance, value-added tax, tax gap, C-efficiency ratio, elasticity of tax revenue, General, Business Taxes and Subsidies

To understand the cyclical movements of value-added tax (VAT) revenues in advanced economies, this paper analyzes changes in the C-efficiency ratio by decomposing it into changes in the compliance and policy gaps b...

Collecting Taxes During an Economic Crisis

Collecting Taxes During an Economic Crisis »

Source: Collecting Taxes During an Economic Crisis : Challenges and Policy Options

Volume/Issue: 2009/17

Series: IMF Staff Position Notes

Author(s): John Brondolo

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 July 2009

ISBN: 9781462339440

Keywords: Financial crisis, Corporate sector, Collection of taxes, Fiscal policy, Tax collection, Tax administration, Tax revenues, Value added tax, taxpayers, tax agencies

The global financial and economic crisis presents major challenges for tax agencies. With the economic downturn, tax agencies are encountering emerging compliance problems and greater demands for taxpayer support i...

The Revenue Administration-Gap Analysis Program

The Revenue Administration-Gap Analysis Program »

Source: The Revenue Administration-Gap Analysis Program : Model and Methodology for Value-Added Tax Gap Estimation

Volume: 17

Series: Technical Notes and Manuals

Author(s): Eric Hutton

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 April 2017

ISBN: 9781475583618

Keywords: Tax administration, Tax compliance, Value added tax, Tax revenues, Econometric models, Tax Administration; Tax Compliance; Value-Added Tax; Tax Gap; Tax Avoidance; Tax Evasion, Tax Administration, Tax Compliance, Value-Added Tax, Tax Gap

The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-...

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...

The Price and Welfare Effects of The Value-Added Tax: Evidence from Mexico1

The Price and Welfare Effects of The Value-Added Tax: Evidence from Mexico1 »

Source: The Price and Welfare Effects of The Value-Added Tax: Evidence from Mexico

Volume/Issue: 2018/240

Series: IMF Working Papers

Author(s): Rodrigo Mariscal , and Alejandro Werner

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 November 2018

ISBN: 9781484381632

Keywords: Western Hemisphere, Mexico, Value-Added Tax, Tax Incidence, Economic Welfare, Inflation Pass-Through, Difference-in-differences, Incidence, Models with Panel Data

In this paper we analyze the incidence of the VAT and its effects on the income distribution. To identify these effects, we rely on two tax reforms undertaken in Mexico that increased the VAT rate for a group of ci...

Using Administrative Data to Enhance Policymaking in Developing Countries: Tax Data and the National Accounts

Using Administrative Data to Enhance Policymaking in Developing Countries: Tax Data and the National Accounts »

Source: Using Administrative Data to Enhance Policymaking in Developing Countries: Tax Data and the National Accounts

Volume/Issue: 2018/175

Series: IMF Working Papers

Author(s): Lisbeth Rivas , and Joe Crowley

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 August 2018

ISBN: 9781484371701

Keywords: Value added tax, National accounts, Administrative Data, Tax Data, Economic Methodology, Methodology for Collecting, Estimating, and Organizing Microeconomic Data, General, Accounting and Auditing: Government Policy and Regulation

Statistical agencies worldwide are increasingly turning to new data sources, including administrative data, to improve statistical coverage. Administrative data can significantly enhance the quality of national sta...

Fair Taxation in the Middle East and North Africa

Fair Taxation in the Middle East and North Africa »

Source: Fair Taxation in the Middle East and North Africa

Volume/Issue: 2015/16

Series: Staff Discussion Notes

Author(s): Mario Mansour , Pritha Mitra , Carlo Sdralevich , and Andrew Jewell

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 September 2015

Language: Arabic

ISBN: 9781513552255

Keywords: Resource Revenues, Excise, Value-Added Tax, Equity, tax, taxes, Justice, Inequality, and Other Normative Criteria and Measurement, International Relations and International Political Economy: Other

Fairness - and what governments can do about it - is at the forefront of economic and social debate all over the world. In MENA, this has been at the core of recent political transitions but has not been adequately...