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A New Approach to Taxing Financial Intermediation Services Under a Value Added Tax

A New Approach to Taxing Financial Intermediation Services Under a Value Added Tax »

Source: A New Approach to Taxing Financial Intermediation Services Under a Value Added Tax

Volume/Issue: 2004/119

Series: IMF Working Papers

Author(s): Howell Zee

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2004

ISBN: 9781451854206

Keywords: VAT, financial intermediation, financial sector, Taxation, Subsidies, and Revenue,

This paper contains a proposal (referred to as the "modified reverse-charging" approach) to tax financial intermediation services under a VAT. At the heart of the proposal is the application of a reverse charge tha...

Fiscal Rules

Fiscal Rules »

Source: Fiscal Rules : Useful Policy Framework or Unnecessary Ornament?

Volume/Issue: 2001/145

Series: IMF Working Papers

Author(s): George Kopits

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2001

ISBN: 9781451856545

Keywords: fiscal rules, expenditure, fiscal policy rules, capital expenditure, Investment, And Finance, Taxation, national Budget, Deficit, And Debt,

With the primary objective of conferring credibility on macroeconomic policies, an increasing number of advanced and emerging market economies have adopted various forms of fiscal rules (mainly balanced-budget requ...

The Demise of the Nation State?

The Demise of the Nation State? »

Source: The Demise of the Nation State?

Volume/Issue: 1998/120

Series: IMF Working Papers

Author(s): Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 August 1998

ISBN: 9781451854244

Keywords: globalization, spillovers, government role, fiscal federalism, tax revenue, public spending, taxation, government expenditure

The globalization of economic activities that is characterizing many economies raises questions about the future of the nation state. This paper discusses this trend and shows that cross-frontiers spillovers have b...

Politics, Government Size, and Fiscal Adjustment in Industrial Countries

Politics, Government Size, and Fiscal Adjustment in Industrial Countries »

Source: Politics, Government Size, and Fiscal Adjustment in Industrial Countries

Volume/Issue: 2002/162

Series: IMF Working Papers

Author(s): Anthony Annett

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2002

ISBN: 9781451857887

Keywords: expenditure, taxation, fiscal adjustment, total expenditure, National Budget, Deficit, and Debt: General,

It is now well established that political and institutional factors matter for fiscal outcomes. Following a review of the literature, this paper examines the relationship between a variety of political-institutiona...

A New Approach to Taxing Financial Intermediation Services Under a Value Added Tax

A New Approach to Taxing Financial Intermediation Services Under a Value Added Tax »

Volume/Issue: 2004/119

Series: IMF Working Papers

Author(s): Howell Zee

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2004

DOI: http://dx.doi.org/10.5089/9781451854206.001

ISBN: 9781451854206

Keywords: VAT, financial intermediation, financial sector, Taxation, Subsidies, and Revenue,

This paper contains a proposal (referred to as the "modified reverse-charging" approach) to tax financial intermediation services under a VAT. At the heart of the proposal is the application of a reverse charge tha...

Fiscal Rules
			: Useful Policy Framework or Unnecessary Ornament?

Fiscal Rules : Useful Policy Framework or Unnecessary Ornament? »

Volume/Issue: 2001/145

Series: IMF Working Papers

Author(s): George Kopits

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2001

DOI: http://dx.doi.org/10.5089/9781451856545.001

ISBN: 9781451856545

Keywords: fiscal rules, expenditure, fiscal policy rules, capital expenditure, Investment, And Finance, Taxation, national Budget, Deficit, And Debt,

With the primary objective of conferring credibility on macroeconomic policies, an increasing number of advanced and emerging market economies have adopted various forms of fiscal rules (mainly balanced-budget requ...

The Demise of the Nation State?

The Demise of the Nation State? »

Volume/Issue: 1998/120

Series: IMF Working Papers

Author(s): Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 August 1998

DOI: http://dx.doi.org/10.5089/9781451854244.001

ISBN: 9781451854244

Keywords: globalization, spillovers, government role, fiscal federalism, tax revenue, public spending, taxation, government expenditure

The globalization of economic activities that is characterizing many economies raises questions about the future of the nation state. This paper discusses this trend and shows that cross-frontiers spillovers have b...

Politics, Government Size, and Fiscal Adjustment in Industrial Countries

Politics, Government Size, and Fiscal Adjustment in Industrial Countries »

Volume/Issue: 2002/162

Series: IMF Working Papers

Author(s): Anthony Annett

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2002

DOI: http://dx.doi.org/10.5089/9781451857887.001

ISBN: 9781451857887

Keywords: expenditure, taxation, fiscal adjustment, total expenditure, National Budget, Deficit, and Debt: General,

It is now well established that political and institutional factors matter for fiscal outcomes. Following a review of the literature, this paper examines the relationship between a variety of political-institutiona...