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Improving Large Taxpayers' Compliance
			: A Review of Country Experience

Improving Large Taxpayers' Compliance : A Review of Country Experience »

Series: Occasional Papers

Author(s): Olivier Benon , Katherine Baer , and Juan Toro R.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 April 2002

DOI: http://dx.doi.org/10.5089/9781589061187.084

ISBN: 9781589061187

Keywords: Taxes, Taxation, tax administration, large taxpayers, tax collection, tax administrations, taxpayer compliance

One area that has not been reviewed in developing countries is the growing focus on different segments of the taxpayer population-including the large taxpayers-as a way to encourage greater stability in public reve...

Presumptive Taxation

Presumptive Taxation »

Source: Presumptive Taxation : Revenue and Automatic Stabilizer Aspects

Volume/Issue: 1993/69

Series: IMF Working Papers

Author(s): S. Erbas

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 August 1993

ISBN: 9781451960693

Keywords: taxation, tax liability, tax authority, presumptive taxation, tax evasion

Presumptive taxation has been adopted in many countries to tax hard-to-tax activities and reduce evasion. Further, in view of the possible efficiency gains from such techniques, a case can be made for adopting pres...

Tariffs, Optimal Taxes, and Collection Costs

Tariffs, Optimal Taxes, and Collection Costs »

Source: Tariffs, Optimal Taxes, and Collection Costs

Volume/Issue: 1992/28

Series: IMF Working Papers

Author(s): Dubravko Mihaljek

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 April 1992

ISBN: 9781451844573

Keywords: tax rates, commodity taxation, optimal tax, optimal taxation

This paper studies an optimal tax problem for a small open economy where collecting taxes is costly. It is shown that, in the presence of collection costs modeled as an increasing function of the tax rate: (a) the...

Growth Effects of Income and Consumption Taxes

Growth Effects of Income and Consumption Taxes »

Source: Growth Effects of Income and Consumption Taxes : Positive and Normative Analysis

Volume/Issue: 1995/62

Series: IMF Working Papers

Author(s): Gian Milesi-Ferretti , and Nouriel Roubini

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 1995

ISBN: 9781451848236

Keywords: taxation, consumption tax, optimal taxation, capital accumulation, tax rates

The effects of income and consumption taxation are examined in the context of models in which the growth process is driven by the accumulation of human and physical capital. The different channels through which the...

Do Taxes Matter for Long-Run Growth? Harberger's Superneutrality Conjecture*

Do Taxes Matter for Long-Run Growth? Harberger's Superneutrality Conjecture* »

Source: Do Taxes Matter for Long-Run Growth? Harberger's Superneutrality Conjecture

Volume/Issue: 1995/79

Series: IMF Working Papers

Author(s): Patrick Asea , Gian Milesi-Ferretti , and Enrique Mendoza

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 August 1995

ISBN: 9781451955798

Keywords: tax rates, tax structure, taxation, income taxes, effects of taxation

Harberger’s superneutrality conjecture contends that, although in theory the mix of direct and indirect taxes affects investment and growth, in practice growth effects of taxation are negligible. This paper...

Inequality and Optimal Redistributive Tax and Transfer Policies

Inequality and Optimal Redistributive Tax and Transfer Policies »

Source: Inequality and Optimal Redistributive Tax and Transfer Policies

Volume/Issue: 1999/60

Series: IMF Working Papers

Author(s): Howell Zee

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 April 1999

ISBN: 9781451848038

Keywords: inequality, progressive taxation, optimal taxation, transfer policy, taxation, tax rates, marginal tax rates, average tax rate

This paper explores the revenue-raising aspect of progressive taxation and derives, on the basis of a simple model, the optimal degree of tax progressivity where the tax revenue is used exclusively to finance (perf...

Presumptive Taxation in Sub-Saharan Africa

Presumptive Taxation in Sub-Saharan Africa »

Source: Presumptive Taxation in Sub-Saharan Africa : Experiences and Prospects

Volume/Issue: 1996/5

Series: IMF Working Papers

Author(s): Helaway Tadesse , and Günther Taube

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 1996

ISBN: 9781451842135

Keywords: taxation, presumptive taxation, tax liability, tax authorities, tax evasion

Considering the need to broaden the tax base and to increase tax revenue in an efficient, equitable, and cost-effective manner, this paper analyzes presumptive taxation methods and their application in sub-Saharan...

The IMF and Tax Reform*

The IMF and Tax Reform* »

Source: The IMF and Tax Reform

Volume/Issue: 1990/39

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 April 1990

ISBN: 9781451977325

Keywords: taxation, tax reform, tax system, level of taxation, tax systems

The paper deals with the activities of Fund staff with taxation. It is made up of four parts. Part I outlines the connection between Fund major activities and taxation. Part II surveys general influences on Fund st...

Belgium

Belgium »

Source: Belgium : Selected Issues

Volume/Issue: 2000/49

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 April 2000

ISBN: 9781451803150

Keywords: tax rates, tax evasion, direct taxes, taxation

Measuring the size of the underground economy is obviously a difficult task. This paper reviews the literature, as applied to Belgium and elsewhere, on the determinants of the gray economy. The methods that have be...

Haiti

Haiti »

Source: Haiti : Selected Issues

Volume/Issue: 2013/91

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Western Hemisphere Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 April 2013

ISBN: 9781484306376

Keywords: taxation, tax system, capital spending, tax expenditure

Fiscal policy in Haiti should be oriented toward more developmental objectives. Steps have been taken in sustaining inclusiveness; however, the current taxation and expenditure frameworks do not completely fulfill...