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Fund-Supported Programs, Fiscal Policy, and Income Distribution

Fund-Supported Programs, Fiscal Policy, and Income Distribution »

Series: Occasional Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 September 1986

DOI: http://dx.doi.org/10.5089/9780939934645.084

ISBN: 9780939934645

Keywords: taxation, expenditure, salaries, subsidies, income distribution

This is the third in a group of three papers dealing with various aspects of Fund-supported adjustment programs....

Tax Law Design and Drafting, Volume 1

Tax Law Design and Drafting, Volume 1 »

Series: Books

Author(s): Victor Thuronyi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 August 1996

DOI: http://dx.doi.org/10.5089/9781557755872.071

ISBN: 9781557755872

Keywords: inflation, vat, social security, taxation, tax administration

Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical mod...

Comprehensive Tax Reform
			: The Colombian Experience

Comprehensive Tax Reform : The Colombian Experience »

Series: Occasional Papers

Author(s): Parthasarathi Shome

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 March 1995

DOI: http://dx.doi.org/10.5089/9781557754646.084

ISBN: 9781557754646

Keywords: tax reform, vat, tax evasion, taxation, tax system

This paper analyzes particular areas of tax policy that have concerned the Colombian authorities during the 1990s, while comprising a comprehensive approach to tax reform over time. It is intended to allow the read...

Fiscal Monitor, October 2013
			: Taxing Times

Fiscal Monitor, October 2013 : Taxing Times »

Series: Fiscal Monitor

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 09 October 2013

DOI: http://dx.doi.org/10.5089/9781484357583.089

ISBN: 9781484357583

Keywords: taxation, tax reform, fiscal projections, public debt, tax systems

Persistently high debt ratios in advanced economies and emerging fragilities in the developing world cast clouds on the global fiscal landscape. In advanced economies, with narrowing budget deficits, the average pu...

Supply-Side Tax Policy
			: Its Relevance to Developing Countries

Supply-Side Tax Policy : Its Relevance to Developing Countries »

Series: Books

Author(s): Ved Gandhi , Liam Ebrill , Parthasarathi Shome , Luis Manas Anton , Jitendra Modi , Fernando Sanchez-Ugarte , and George Mackenzie

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1987

DOI: http://dx.doi.org/10.5089/9780939934911.071

ISBN: 9780939934911

Keywords: tax evasion, tax incentives, taxation, tax rates, tax system

Written by Ved P. Gandhi, Liam P. Ebrill, George A. Mackenzie, Luis Mañas-Antón, Jitendra R. Modi, Somchai Richupan, Fernando Sanchez-Ugarte, and Parthasarathi Shome, this book contains 12 articles. It examines the...

Tax Policy Handbook

Tax Policy Handbook »

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 April 1995

DOI: http://dx.doi.org/10.5089/9781557754905.071

ISBN: 9781557754905

Keywords: taxation, vat, tax system, tax structure, tax systems

Edited by Parthasarathi Shome, this Handbook was written primarily for economists who are responsible for analyzing and evaluating economic policies of developing countries at an applied level, and who would benefi...

Hiding in the Shadows
			: The Growth of the Underground Economy

Hiding in the Shadows : The Growth of the Underground Economy »

Series: Economic Issues

Author(s): Dominik Enste , and Friedrich Schneider

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 April 2002

DOI: http://dx.doi.org/10.5089/9781589060968.051

ISBN: 9781589060968

Keywords: tax rates, labor force, taxation, tax revenues, tax evasion

Examines the role of the shadow, or underground, economy. Looks at ways of measuring it, the relationship between the shadow economy and the main stream economy, why it has been growing in size, and its effects on...

Tax Law Design and Drafting, Volume 2

Tax Law Design and Drafting, Volume 2 »

Series: Books

Author(s): Victor Thuronyi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 June 1998

DOI: http://dx.doi.org/10.5089/9781557756336.071

ISBN: 9781557756336

Keywords: taxation, tax treaties, tax administration, tax system, tax liability

A comprehensive guide to income tax legislation, this book is the second of two volumes dealing with tax legislation from a comparative law perspective. Distilled from the IMF Legal Department's extensive experienc...

Fiscal Policy Formulation and Implementation in Oil-Producing Countries

Fiscal Policy Formulation and Implementation in Oil-Producing Countries »

Series: Books

Author(s): Jeffrey Davis , Annalisa Fedelino , and Rolando Ossowski

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 August 2003

DOI: http://dx.doi.org/10.5089/9781589061750.071

ISBN: 9781589061750

Keywords: oil prices, fiscal policy, oil revenues, oil and gas, taxation

Countries with large oil resources can benefit substantially from them. However, despite their huge natural resources, many oil producers have had disappointing growth, widespread poverty, and continuing vulnerabil...

Fiscal Federalism in Theory and Practice

Fiscal Federalism in Theory and Practice »

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 September 1997

DOI: http://dx.doi.org/10.5089/9781557756633.071

ISBN: 9781557756633

Keywords: tax administration, taxation, intergovernmental fiscal relations, tax revenue, local governments

Over the past few decades, a clear trend has emerged worldwide toward the devolution of spending and, to a lesser extent, revenue-raising responsibilities to state and local levels of government. One view is that t...