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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...

Improving Tax Administration in Developing Countries

Improving Tax Administration in Developing Countries »

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 September 1992

DOI: http://dx.doi.org/10.5089/9781557753175.071

ISBN: 9781557753175

Keywords: tax administration, tax system, tax reform, vat, tax returns

Taxation, like politics, is the art of the possible--yet most public finance texts ignore the critical role played by tax administration in restoring macroeconomic balance and promoting equity and efficiency. This...

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...

An Economic Analysis of Tax Amnesties

An Economic Analysis of Tax Amnesties »

Source: An Economic Analysis of Tax Amnesties

Volume/Issue: 1989/42

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 May 1989

ISBN: 9781451975475

Keywords: tax evasion, tax compliance, tax enforcement, tax amnesties, tax collection

Tax amnesties have frequently been justified as politically popular ways to generate increases in government revenue. This paper examines the circumstances under which amnesties are likely to have a beneficial impa...

Political Economy of Multi-Level Tax Assignments in Latin American Countries

Political Economy of Multi-Level Tax Assignments in Latin American Countries »

Source: Political Economy of Multi-Level Tax Assignments in Latin American Countries : Earmarked Revenue Versus Tax Autonomy

Volume/Issue: 2008/71

Series: IMF Working Papers

Author(s): Giorgio Brosio , and Ehtisham Ahmad

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2008

ISBN: 9781451869330

Keywords: taxation, property tax, tax administration, tax collections

A weakness of decentralization and overall tax reforms in Latin America is the lack of attention to adequate taxation at the subnational government. A reliance on shared taxes with extensive earmarking leads to wea...

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...

Appendix I Summary of Tax System as of June 30, 1994

Appendix I Summary of Tax System as of June 30, 1994 »

Source: Comprehensive Tax Reform : The Colombian Experience

Series: Occasional Papers

Author(s): Parthasarathi Shome

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 March 1995

ISBN: 9781557754646

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

Tax...

Appendix II Potential VAT Collections from the Input-Output Matrix and Taxpayer Declarations

Appendix II Potential VAT Collections from the Input-Output Matrix and Taxpayer Declarations »

Source: Comprehensive Tax Reform : The Colombian Experience

Series: Occasional Papers

Author(s): Parthasarathi Shome

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 March 1995

ISBN: 9781557754646

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

Tables 20–22 demonstrate the impact of alternative structural configurations of the value-added tax (VAT), using the 1988 input-output matrix. These data are compared with the re...

Appendix III User Cost of Capital

Appendix III User Cost of Capital »

Source: Comprehensive Tax Reform : The Colombian Experience

Series: Occasional Papers

Author(s): Parthasarathi Shome

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 March 1995

ISBN: 9781557754646

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

In this appendix, the methodology for computing the user cost of capital in Colombia is developed. One of the ways of defining the user cost of capital is as the “rent” that must be paid to use...

Appendix V Adjustments Needed to Obtain Potential Income Tax Base

Appendix V Adjustments Needed to Obtain Potential Income Tax Base »

Source: Comprehensive Tax Reform : The Colombian Experience

Series: Occasional Papers

Author(s): Parthasarathi Shome

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 March 1995

ISBN: 9781557754646

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

(EBE) that are necessary to obtain the potential income tax base. First, the national accounts provide information on the EBE from nonfinancial corporations, financial institutio...