Search Results

You are looking at 1 - 10 of 101 items :

  • Keyword: taxes x
Clear All Modify Search
Fiscal Policy in Open Developing Economies

Fiscal Policy in Open Developing Economies »

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1990

DOI: http://dx.doi.org/10.5089/9781557751713.071

ISBN: 9781557751713

Keywords: export taxes, exporting countries, trade taxes, oil exporting countries, trade liberalization

Based on papers presented at the 44th Congress of the international Institute of Public Finance, this book, edited by Vito Tanzi, deals with public finance and macroeconomic policy in open, developing economies, wi...

Policies for Growth
			: The Latin American Experience:  Proceedings of a Conference held in Mangaratiba, Rio de Janeiro, Brazil, March 16-19, 1994

Policies for Growth : The Latin American Experience: Proceedings of a Conference held in Mangaratiba, Rio de Janeiro, Brazil, March 16-19, 1994 »

Series: Books

Author(s): Joaquín Muns , and André Lara Resende

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 September 1995

DOI: http://dx.doi.org/10.5089/9781557755179.071

ISBN: 9781557755179

Keywords: central bank, inflation, exchange rate, tax reform, capital inflows

This collection of papers delivered at a seminar, moderated by André Lara Resende, in Rio de Janeiro, Brazil, addresses the issues considered pertinent to the consolidation of stability, the recovery of growth, and...

Manuel de la Balance des Paiements

Manuel de la Balance des Paiements »

Series: Books

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1993

Language: French

DOI: http://dx.doi.org/10.5089/9781557753656.069

ISBN: 9781557753656

Keywords: payments, balance of payments, liabilities, debt, interest, reserve assets, current account, loans, direct investment, taxes

The Manual presents concepts, definitions, classifications, and conventions for compilation of balance of payments and international investment position statistics. As the international standard, the Manual serves...

The Pay-As-You-Earn Taxon Wages

The Pay-As-You-Earn Taxon Wages »

Source: The Pay-As-You-Earn Taxon Wages : Options for Developing Countries and Countries in Transition

Volume/Issue: 1994/105

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 1994

ISBN: 9781451947472

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

The IMF Working Papers series is designed to make IMF staff research available to a wide audience. Almost 300 Working Papers are released each year, covering a wide range of theoretical and analytical topics, inclu...

Fiscal Positions in Latin America

Fiscal Positions in Latin America »

Source: Fiscal Positions in Latin America : Have They Really Improved?

Volume/Issue: 2008/137

Series: IMF Working Papers

Author(s): Jeronimo Zettelmeyer , and Ivanna Hollar

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2008

ISBN: 9781451869965

Keywords: tax structure, tax system, tax revenue, tax administration

Fiscal performance in Latin America looks much improved this decade compared to the 1980s or 1990s. Is this a "structural" improvement or likely to be transitory? This paper answers this question by estimating the...

Retarding Short-Term Capital Inflows Through withholding Tax

Retarding Short-Term Capital Inflows Through withholding Tax »

Source: Retarding Short-Term Capital Inflows Through withholding Tax

Volume/Issue: 2000/40

Series: IMF Working Papers

Author(s): Howell Zee

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 2000

ISBN: 9781451845969

Keywords: withholding tax, Tobin tax, financial transactions tax, capital movements, short-term capital inflows, short-term capital

This paper proposes a price-based measure to mitigate the destabilizing impact of the volatility of global capital movements on the domestic economy of a country pursuing sound economic policies. The measure is a w...

Tax Coordination, Tax Competition, and Revenue Mobilization in the West African Economic and Monetary Union

Tax Coordination, Tax Competition, and Revenue Mobilization in the West African Economic and Monetary Union »

Source: Tax Coordination, Tax Competition, and Revenue Mobilization in the West African Economic and Monetary Union

Volume/Issue: 2013/163

Series: IMF Working Papers

Author(s): Mario Mansour , and Gregoire Rota Graziosi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 09 July 2013

ISBN: 9781484354216

Keywords: Revenue mobilization, Tax policy, Tax revenues, West African Economic and Monetary Union, tax coordination, tax harmonization, tax competition

We review the current state of the West African Economic and Monetary Union's tax coordination framework, against the main objectives of the WAEMU Treaty of 1994: reduce distortions to intra-community trade, and mo...

International Fuel Tax Assessment

International Fuel Tax Assessment »

Source: International Fuel Tax Assessment : An Application to Chile

Volume/Issue: 2011/168

Series: IMF Working Papers

Author(s): Ian Parry , and Jon Strand

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2011

ISBN: 9781462315338

Keywords: gasoline tax, diesel tax, externalities, optimal tax, welfare gains, road, fuel economy, trucks, fuel tax, Energy: Government Policy,

Gasoline and diesel fuel are heavily taxed in many developed and some emerging and developing countries. Outside of the United States and Europe, however, there has been little attempt to quantify the external cost...

Taxation in Latin America

Taxation in Latin America »

Source: Taxation in Latin America : Structural Trends and Impact of Administration

Volume/Issue: 1999/19

Series: IMF Working Papers

Author(s): Parthasarathi Shome

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 1999

ISBN: 9781451843729

Keywords: Latin America, taxation trends, tax administration, tax structure, taxation, personal income tax

From the mid-1980s to early 1990s, Latin American tax policy provided rich lessons for other reforming countries. Meaningful innovations led also to perceptible revenue gains. Later in the 1990s, tax policies began...

Problems of Administering a Value-Added Tax in Developing Countries 1

Problems of Administering a Value-Added Tax in Developing Countries 1 »

Source: Problems of Administering a Value-Added Tax in Developing Countries

Volume/Issue: 1986/15

Series: IMF Working Papers

Author(s): Milka Casanegra de Jantscher

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 1986

ISBN: 9781451923445

Keywords: vat, checking, sales tax, small enterprises

During the 1970s and 1980s, many developing countries enacted value-added taxes (VATs) as a part of their fiscal structures. The productivity of this source of revenue has depended in large part on the facility wit...