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The Taxation of High Income Earners

The Taxation of High Income Earners »

Source: The Taxation of High Income Earners

Volume/Issue: 1993/19

Series: IMF Policy Discussion Papers

Author(s): Parthasarathi Shome

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 1993

ISBN: 9781451964578

Keywords: tax rates, personal income tax, income tax, taxes, taxpayers

The 1980s trends were to lower marginal personal income tax rates, scale down rate structures, and apply the highest rate at lower levels of per capita GDP. In the 1990s, driven by fiscal deficits and unemployment,...

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...

Taxation and the Household Saving Rate

Taxation and the Household Saving Rate »

Source: Taxation and the Household Saving Rate : Evidence from OECD Countries

Volume/Issue: 1998/36

Series: IMF Working Papers

Author(s): Howell Zee , and Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 1998

ISBN: 9781451845426

Keywords: consumption tax, consumption taxes, disposable income, tax revenue/gdp, income effect

This paper analyzes anew the relationship between taxation and the household saving rate. On the basis of standard savings and tax revenue data from, it provides compelling and robust empirical evidence of a powerf...

Gender Bias in Tax Systems

Gender Bias in Tax Systems »

Source: Gender Bias in Tax Systems

Volume/Issue: 1996/99

Series: IMF Working Papers

Author(s): Janet Stotsky

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 1996

ISBN: 9781451852226

Keywords: gender bias, tax systems, income taxes, personal income tax, married women, Fiscal Affairs Department,

This paper examines the nature of gender bias in tax systems. Gender bias takes both explicit and implicit forms. Explicit gender bias is found in many personal income tax systems. Several countries, especially tho...

Ireland: Selected Issues

Ireland: Selected Issues »

Source: Ireland : Selected Issues

Volume/Issue: 2019/165

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. European Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 June 2019

ISBN: 9781498319904

Keywords: Personal income taxes, Tax revenue, Tax collection, Tax rates, Tax systems, progressivity, central bank of Ireland, money market fund, non-bank, income tax

Selected Issues...

Ireland: Selected Issues

Ireland: Selected Issues »

Source: Ireland : Selected Issues

Volume/Issue: 2019/165

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. European Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 June 2019

ISBN: 9781498319904

Keywords: Personal income taxes, Tax revenue, Tax collection, Tax rates, Tax systems, progressivity, central bank of Ireland, money market fund, non-bank, income tax

Selected Issues...

The Disappearing Tax Base

The Disappearing Tax Base »

Source: The Disappearing Tax Base : Is Foreign Direct Investment (FDI) Eroding Corporate Income Taxes?

Volume/Issue: 2000/173

Series: IMF Working Papers

Author(s): Reint Gropp , and Kristina Kostial

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 2000

ISBN: 9781451858624

Keywords: Corporate taxation, simulations, OECD countries, corporate tax, tax rate, tax revenues, corporate income tax, corporate tax rate

This paper analyzes the link between FDI, corporate taxation, and corporate tax revenues. We find strong evidence that FDI in (out) flows are affected by tax regimes in the host (home) countries and FDI flows in tu...

Income Inequality and Fiscal Policy

Income Inequality and Fiscal Policy »

Source: Income Inequality and Fiscal Policy

Volume/Issue: 2012/8

Series: Staff Discussion Notes

Author(s): David Coady , and Sanjeev Gupta

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 June 2012

ISBN: 9781475504828

Keywords: Fiscal consolidation, Developed countries, Developing countries, Fiscal policy, Government expenditures, Income inequality, Income distribution, Taxation, Unemployment, tax

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...

Distributional Consequences of Fiscal Consolidation and the Role of Fiscal Policy

Distributional Consequences of Fiscal Consolidation and the Role of Fiscal Policy »

Source: Distributional Consequences of Fiscal Consolidation and the Role of Fiscal Policy : What Do the Data Say?

Volume/Issue: 2013/195

Series: IMF Working Papers

Author(s): Jaejoon Woo , Elva Bova , Tidiane Kinda , and Yuanyan Zhang

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 September 2013

ISBN: 9781484390917

Keywords: Inequality, Gini Coefficient, Tax and Spending policy, gini, income distribution, world income inequality, dependent variable, General, Equity, Justice

The 2007-09 Great Recession has led to an unprecedented increase in public debt in many countries, triggering substantial fiscal adjustments. What are the distributional consequences of fiscal austerity measures? T...

The Taxation of High Income Earners

The Taxation of High Income Earners »

Volume/Issue: 1993/19

Series: IMF Policy Discussion Papers

Author(s): Parthasarathi Shome

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 1993

DOI: http://dx.doi.org/10.5089/9781451964578.003

ISBN: 9781451964578

Keywords: tax rates, personal income tax, income tax, taxes, taxpayers

The 1980s trends were to lower marginal personal income tax rates, scale down rate structures, and apply the highest rate at lower levels of per capita GDP. In the 1990s, driven by fiscal deficits and unemployment,...