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Central America
			: Global Integration and Regional Cooperation

Central America : Global Integration and Regional Cooperation »

Series: Occasional Papers

Author(s): Markus Rodlauer , and Alfred Schipke

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 July 2005

DOI: http://dx.doi.org/10.5089/9781589064461.084

ISBN: 9781589064461

Keywords: Tax administration, Statistics, exchange rate, exchange rate regimes, exchange rate regime, free trade, trade diversion

Central America has received growing attention as a region that is integrating successfully into the global economy. This paper examines-among other things-the macroeconomic and fiscal implications of the Free Trad...

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...

A Taxon Gross Assets of Enterprises as a Form of Presumptive Taxation

A Taxon Gross Assets of Enterprises as a Form of Presumptive Taxation »

Source: A Taxon Gross Assets of Enterprises as a Form of Presumptive Taxation

Volume/Issue: 1992/16

Series: IMF Working Papers

Author(s): Efraim Sadka , and Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 1992

ISBN: 9781451843316

Keywords: tax base, tax revenues, presumptive taxation, tax liability

A tax on gross assets has been introduced in some developing countries where several factors (most notably, high inflation) enabled apparently viable enterprises to report losses for income tax purposes. The idea o...

Costa Rica

Costa Rica »

Source: Costa Rica : Technical Assistance Report-Revenue Administration Gap Analysis Program-Tax Gap Analysis for General Sales and Corporate Income Tax

Volume/Issue: 2018/124

Series: IMF Staff Country Reports

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 May 2018

ISBN: 9781484356777

Keywords: Revenue administration, Sales taxes, Corporate income taxes, Tax revenues, Technical Assistance Reports, Costa Rica

This Technical Assistance Report presents the estimates of tax gaps for general sales tax (GST) and corporate income tax in Costa Rica. The estimated GST compliance gap in Costa Rica increased from 29 percent in 20...

Costa Rica

Costa Rica »

Source: Costa Rica : 2011 Article IV Consultation: Staff Report; Informational Annex; Public Information Notice, Press Release, and Statement by the Executive Director

Volume/Issue: 2011/161

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 July 2011

ISBN: 9781455291670

Keywords: public debt, central bank, tax reform, external debt, current account

The importance of safeguarding fiscal sustainability is outlined. Steps taken by authorities to improve the tax system are discussed. Implementation of the financial sector assessment program (FSAP) is welcomed. Th...

Costa Rica: 2011 Article IV Consultation—Informational Annex

Costa Rica: 2011 Article IV Consultation—Informational Annex »

Source: Costa Rica : 2011 Article IV Consultation: Staff Report; Informational Annex; Public Information Notice, Press Release, and Statement by the Executive Director

Volume/Issue: 2011/161

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 July 2011

ISBN: 9781455291670

Keywords: public debt, central bank, tax reform, external debt, current account

The importance of safeguarding fiscal sustainability is outlined. Steps taken by authorities to improve the tax system are discussed. Implementation of the financial sector assessment program (FSAP) is welcomed. Th...

IMF Executive Board Concludes 2011 Article IV Consultation with Costa Rica and Ex-Post Evaluation of Exceptional Access under the 2009 Stand-By Arrangement

IMF Executive Board Concludes 2011 Article IV Consultation with Costa Rica and Ex-Post Evaluation of Exceptional Access under the 2009 Stand-By Arrangement »

Source: Costa Rica : 2011 Article IV Consultation: Staff Report; Informational Annex; Public Information Notice, Press Release, and Statement by the Executive Director

Volume/Issue: 2011/161

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 July 2011

ISBN: 9781455291670

Keywords: public debt, central bank, tax reform, external debt, current account

The importance of safeguarding fiscal sustainability is outlined. Steps taken by authorities to improve the tax system are discussed. Implementation of the financial sector assessment program (FSAP) is welcomed. Th...

Staff Statement at the Conclusion of an IMF Mission to Costa Rica

Staff Statement at the Conclusion of an IMF Mission to Costa Rica »

Source: Costa Rica : 2011 Article IV Consultation: Staff Report; Informational Annex; Public Information Notice, Press Release, and Statement by the Executive Director

Volume/Issue: 2011/161

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 July 2011

ISBN: 9781455291670

Keywords: public debt, central bank, tax reform, external debt, current account

The importance of safeguarding fiscal sustainability is outlined. Steps taken by authorities to improve the tax system are discussed. Implementation of the financial sector assessment program (FSAP) is welcomed. Th...

Statement by Mr. Perez-Verdia and Mr. Gramajo-Marroquin on Costa Rica Executive Board Meeting

Statement by Mr. Perez-Verdia and Mr. Gramajo-Marroquin on Costa Rica Executive Board Meeting »

Source: Costa Rica : 2011 Article IV Consultation: Staff Report; Informational Annex; Public Information Notice, Press Release, and Statement by the Executive Director

Volume/Issue: 2011/161

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 July 2011

ISBN: 9781455291670

Keywords: public debt, central bank, tax reform, external debt, current account

The importance of safeguarding fiscal sustainability is outlined. Steps taken by authorities to improve the tax system are discussed. Implementation of the financial sector assessment program (FSAP) is welcomed. Th...

The Perils of Tax Smoothing

The Perils of Tax Smoothing »

Source: The Perils of Tax Smoothing : Sustainable Fiscal Policy with Random Shocks to Permanent Output

Volume/Issue: 2005/207

Series: IMF Working Papers

Author(s): Evan Tanner , and Kevin Carey

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2005

ISBN: 9781451862263

Keywords: Tax smoothing, sustainability, and forecast error, tax rates, statistics, standard deviation, statistic, forecast error,

If permanent output is uncertain, tax smoothing can be perilous: both debt levels and tax rates are difficult to stabilize and may drift upwards. One practical remedy would be to target the debt. However, our simul...