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Value-Added Tax : Administrative and Policy Issues »
Series: Occasional Papers
Author(s): Alan Tait
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 15 June 1991
DOI: http://dx.doi.org/10.5089/9781557751843.084
ISBN: 9781557751843
Keywords: vat, tax administration, tax return, sales tax, tax department
More than 50 countries worldwide employ a value-added tax. What are its effects on prices, exports, and investment? Is it regressive? These and other questions are answered in this collection of papers presented at...
Inequality and Fiscal Policy »
Series: Books
Author(s): Benedict Clements , Ruud Mooij , Sanjeev Gupta , and Michael Keen
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 21 September 2015
DOI: http://dx.doi.org/10.5089/9781513567754.071
ISBN: 9781513567754
Keywords: income, tax, taxes, revenue, health
The sizeable increase in income inequality experienced in advanced economies and many parts of the world since the 1990s and the severe consequences of the global economic and financial crisis have brought distribu...
Tax Policy for Developing Countries »
Series: Economic Issues
Author(s): Howell Zee , and Vito Tanzi
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 January 2001
DOI: http://dx.doi.org/10.5089/9781589060203.051
ISBN: 9781589060203
Keywords: tax incentives, tax policy, tax system, tax systems, personal income tax
Discusses important tax policy issues facing developing countries today, provides a review of the role of tax incentives, and identifies some policy challenges posed by the globalization of the world economy. Draws...
Reforming China's Public Finances »
Series: Books
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 08 September 1995
DOI: http://dx.doi.org/10.5089/9781557755117.071
ISBN: 9781557755117
Keywords: expenditure, expenditures, taxation, budget law, tax system
The reform of fiscal relations between different levels of geovernment is crucial to the success of China's current structural transformation to a socialist market economy. The reform will profoundly affect macroec...
Economic Reform in China : A New Phase »
Series: Occasional Papers
Author(s): David Burton , Wanda Tseng , Kalpana Kochhar , Hoe Khor , and Dubravko Mihaljek
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 15 September 1994
DOI: http://dx.doi.org/10.5089/9781557754219.084
ISBN: 9781557754219
Keywords: foreign exchange, inflation, monetary policy, banking, tax administration
China's economic performance hs been remarkable since the the reform process began 15 years ago. Notwithstanding the achievements that have been made, a number of serious problems remain. This papers discusses the...
IMF Technical Assistance : Transferring Knowledge and Best Practice »
Series: EXR Pamphlets
Author(s): International Monetary Fund
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 19 May 2003
DOI: http://dx.doi.org/10.5089/9781589060999.052
ISBN: 9781589060999
Keywords: banking, public expenditure, taxation, tax administration, banking system
An introductory guide to the IMF's technical assistance. Providing technical assistance to member countries-particularly developing countries and countries in transition-is at the core of the IMF's mission. Technic...
Modernizing China : Investing in Soft Infrastructure »
Series: Books
Author(s): W. Raphael Lam , Markus Rodlauer , and Alfred Schipke
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 20 April 2017
Language: Chinese
DOI: http://dx.doi.org/10.5089/9781475583625.071
ISBN: 9781475583625
Keywords: China, China, People's Republic of, Economic reforms, reforms, economic success, growth model, policy frameworks, markets, market economy, soft infrastructure
China is at a critical juncture in its economic transformation as it tries to rebalance what is generally seen as an exhausted growth model. A unifying theme across the reforms that will deliver this transformation...
Modernizing China : Investing in Soft Infrastructure »
Series: Books
Author(s): W. Raphael Lam , Markus Rodlauer , and Alfred Schipke
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 14 January 2017
DOI: http://dx.doi.org/10.5089/9781513539942.071
ISBN: 9781513539942
Keywords: Economic reforms, reforms, economic success, growth model, policy frameworks, markets, market economy, soft infrastructure, institutions, rebalancing
China is at a critical juncture in its economic transformation as it tries to rebalance what is generally seen as an exhausted growth model. A unifying theme across the reforms that will deliver this transformation...
People’s Republic of China: Selected Issues »
Source: People's Republic of China : Selected Issues
Volume/Issue: 1996/41
Series: IMF Staff Country Reports
Author(s): International Monetary Fund
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 18 June 1996
ISBN: 9781451807776
Keywords: tax administration, tax system, tax revenue, tax exemptions, fiscal reforms
This Selected Issues paper examines the decline in the revenue-to-GDP ratio for the People's Republic of China. In common with most transition countries, China has experienced a sharp decline in fiscal revenues sin...
People’s Republic of China: Selected Issues »
Source: People's Republic of China : Selected Issues
Volume/Issue: 1996/41
Series: IMF Staff Country Reports
Author(s): International Monetary Fund
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 18 June 1996
ISBN: 9781451807776
Keywords: tax administration, tax system, tax revenue, tax exemptions, fiscal reforms
This Selected Issues paper examines the decline in the revenue-to-GDP ratio for the People's Republic of China. In common with most transition countries, China has experienced a sharp decline in fiscal revenues sin...