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Denmark: Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap

Denmark: Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap »

Source: Denmark : Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap

Volume/Issue: 2016/59

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 February 2016

ISBN: 9781498369633

Keywords: tax, taxes, added tax, tax administration, taxpayers

This report presents estimates of the tax gap for Denmark for the period 2008-12. There are two main components to the RA-GAP methodology for estimating the VAT gap: 1) estimate the potential VAT collections for a...

Finland: Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap

Finland: Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap »

Source: Finland : Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap

Volume/Issue: 2016/60

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 February 2016

ISBN: 9781475558722

Keywords: tax, added tax, compliance gap, revenue

This report presents estimates of the tax gap for Finland for the period 2008-14. There are two main components to the RA-GAP methodology for estimating the VAT gap: 1) estimate the potential VAT collections for a...

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...

Estimating the Base of the Value-Added Tax (VAT) in Developing Countries

Estimating the Base of the Value-Added Tax (VAT) in Developing Countries »

Source: Estimating the Base of the Value-Added Tax (VAT) in Developing Countries : The Problem of Exemptions

Volume/Issue: 1991/21

Series: IMF Working Papers

Author(s): George Mackenzie

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 1991

ISBN: 9781451921465

Keywords: vat, aggregate consumption, value-added tax, intermediate inputs, indirect tax

Developing countries with VATs typically exempt a large number of goods and services. Following a brief discussion of the rationale for exemptions, this paper presents a formula for the base of a VAT with exemption...

Togo

Togo »

Source: Togo : Statistical Appendix

Volume/Issue: 2007/218

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 June 2007

ISBN: 9781451836608

Keywords: indirect taxes, value-added tax, domestic taxes, import duties, direct taxes

In recent years, the IMF has released a growing number of reports and other documents covering economic and financial developments and trends in member countries. Each report, prepared by a staff team after discuss...

Domestic Taxes and International Trade

Domestic Taxes and International Trade »

Source: Domestic Taxes and International Trade : Some Evidence

Volume/Issue: 2006/47

Series: IMF Working Papers

Author(s): Michael Keen , and Murtaza Syed

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 2006

ISBN: 9781451863079

Keywords: Corporate taxation, value-added tax, trade, vat, corporate tax, corporate taxes, tax revenue

The effects on trade performance of corporate taxes and the value-added tax (VAT) continue to excite controversy but have received little empirical attention. This paper uses panel data for OECD countries from 1967...

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...

External Shocks, the Real Exchange Rate, and Tax Policy

External Shocks, the Real Exchange Rate, and Tax Policy »

Source: External Shocks, the Real Exchange Rate, and Tax Policy

Volume/Issue: 1994/88

Series: IMF Working Papers

Author(s): Stephen Tokarick

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 August 1994

ISBN: 9781451851090

Keywords: exchange rate, real exchange rate, value-added tax, trade reform

This paper uses a computable general equilibrium model of the economy of Trinidad and Tobago to assess the effects of trade liberalization and terms-of-trade shocks on the real exchange rate and the overall fiscal...

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...

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...