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The Value-Added Tax

The Value-Added Tax »

Source: The Value-Added Tax : Its Causes and Consequences

Volume/Issue: 2007/183

Series: IMF Working Papers

Author(s): Ben Lockwood , and Michael Keen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2007

ISBN: 9781451867473

Keywords: vat, tax ratio, taxation, tax system, Value-added Tax, Tax Reform,

Has the VAT proved, as its proponents claim, an especially effective form of taxation? To address this, this paper first shows that a tax innovation-such as the introduction of a VAT- reduces the marginal cost of p...

Grenada

Grenada »

Source: Grenada : Recent Economic Developments

Volume/Issue: 1995/56

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 20 July 1995

ISBN: 9781451816341

Keywords: tax system, value-added tax, import duties, capital expenditure, tax reform

This paper describes economic developments in Grenada during the 1990s. The weak growth performance since 1990 reflected largely a continuous contraction in agricultural output, which declined each year from 1989 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...

Tax Policy

Tax Policy »

Source: Tax Policy : Recent Trends and Coming Challenges

Volume/Issue: 2007/274

Series: IMF Working Papers

Author(s): Tehmina S. Khan , and John Norregaard

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2007

ISBN: 9781451868371

Keywords: Tax reform, personal income tax, corporate income tax, value-added tax, tax wedge, green taxes, taxation, tax revenues, tax rates, tax systems,

This paper provides an overview of the key economic factors that shape tax policy reform in many high-income countries, developing countries, and/or transition economies. The paper describes and evaluates global an...

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...

U.S. Tax Reform

U.S. Tax Reform »

Source: U.S. Tax Reform : An Overview of the Current Debate and Policy Options

Volume/Issue: 2005/138

Series: IMF Working Papers

Author(s): Thomas Dalsgaard

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2005

ISBN: 9781451861570

Keywords: Consumption tax, flat tax, national retail sales tax, dual income tax, book tax, alternative minimum tax, estate tax, tax system, taxation, tax reform

In the context of the current tax policy debate in the United States, this paper reviews and discusses some of the main recurrent themes, as well as some of the most important tax reform proposals put forward over...

Tax Incentives and Investment in the Eastern Caribbean

Tax Incentives and Investment in the Eastern Caribbean »

Source: Tax Incentives and Investment in the Eastern Caribbean

Volume/Issue: 2006/23

Series: IMF Working Papers

Author(s): Sebastian Sosa

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 2006

ISBN: 9781451862836

Keywords: ECCU, tax system, rate of return, tax rate, real rate of return, Business Taxes and Subsidies including sales and value-added (VAT),

Tax incentives have been used extensively in the countries of the Eastern Caribbean Currency Union (ECCU) to promote investment. The associated revenue losses are large, and benefits in terms of new investment have...

Allowances for Corporate Equity in Practice

Allowances for Corporate Equity in Practice »

Source: Allowances for Corporate Equity in Practice

Volume/Issue: 2006/259

Series: IMF Working Papers

Author(s): Alexander Klemm

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2006

ISBN: 9781451865196

Keywords: allowance for corporate equity, tax reform, corporate income tax, tax system, tax rates, effective tax rates, Business Taxes and Subsidies including sales and value-added (VAT), Multiple or Simultaneous Equation Models: Models with Panel Data, Ace,

This paper provides an overview of full and partial allowance for corporate equity (ACE) tax systems in practice. In the recent past, ACE systems have been used in Austria, Croatia, and Italy. Brazil still applies...

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...