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Tax harmonization in the European Community
			: Policy Issues and Analysis

Tax harmonization in the European Community : Policy Issues and Analysis »

Series: Occasional Papers

Author(s): George Kopits

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 March 1992

DOI: http://dx.doi.org/10.5089/9781557752253.084

ISBN: 9781557752253

Keywords: taxation, tax rates, tax harmonization, tax systems, tax evasion

Tax harmonization is an integral part of completing the single European market. Expansion of the single market to the European Economic Area, and eventually to some Eastern European countries, suggests that the EC...

Sous la protection de l'ombre
			: La croissance de l'économie souterraine

Sous la protection de l'ombre : La croissance de l'économie souterraine »

Series: Economic Issues

Author(s): Friedrich Schneider , and Dominik Enste

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 January 2003

Language: French

DOI: http://dx.doi.org/10.5089/9781589061514.051

ISBN: 9781589061514

Keywords: tax rates, labor force, taxation, tax revenues, tax evasion, tax rate, tax avoidance, tax system, tax compliance, pension

Examines the role of the shadow, or underground, economy. Looks at ways of measuring it, the relationship between the shadow economy and the main stream economy, why it has been growing in size, and its effects on...

A comparative analysis of taxes and CO2 emissions from passenger cars in the Nordic countries

A comparative analysis of taxes and CO2 emissions from passenger cars in the Nordic countries »

Series: Nordic Council of Ministers

Author(s): Henrik Duer , Pernille Øvre Ritnagel , and Camilla Rosenhagen

Publisher: Nordic Council of Ministers

Publication Date: 01 June 2011

ISBN: 9789289322164

Keywords: Nordic, Norden, Baltic, Baltics, CO2 Emissions, Passenger Cars, Registration Tax, Annual Circulation Tax, Company Car Schemes, CO2 Efficient Cars

The report discusses how economic instruments can be used to reduce CO2 emissions from passenger cars in the Nordic countries. The analysis indicate that The registration tax and the annual circulation tax can cont...

The financial crisis and fiscal consolidation in green budgets

The financial crisis and fiscal consolidation in green budgets »

Series: Nordic Council of Ministers

Author(s): Annegrete Bruvoll , Silja Kralik , Friðrik Már Baldursson , and Haakon Vennemo

Publisher: Nordic Council of Ministers

Publication Date: 01 June 2013

ISBN: 9789289324793

Keywords: Nordic, Norden, Baltic, Baltics, Fiscal Consolidation, Environmental Tax, Subsidy Reforms, Economic Efficiency, Financial Crisis, Environmental Tax Policy

This project adds insight into the potential contribution to fiscal consolidation from environmental tax and subsidy reforms, i.e. strengthening public budgets while at the same time improving economic efficiency a...

The Use of Economic Instruments in Nordic Environmental Policy 2006-2009

The Use of Economic Instruments in Nordic Environmental Policy 2006-2009 »

Series: Nordic Council of Ministers

Author(s): Anna Eriksson , Terhi Fitch , Henrik Lindhjem , John Magne Skjelvik , and Lise-Lotte Pade Hansen

Publisher: Nordic Council of Ministers

Publication Date: 01 June 2009

ISBN: 9789289319409

Keywords: Nordic, Norden, Baltic, Baltics, Economic Instruments, Environmental Policy, Policy Instruments, Emissions Trading System, Vehicle Registration Tax, Economy and national budget

The Nordic Council of Ministers publishes regular overview reports on the use of economic instruments in Nordic environmental policy. In this report, Part I presents an overview of the use of economic instruments w...

Denmark: Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap

Denmark: Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap »

Source: Denmark : Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap

Volume/Issue: 2016/59

Series: IMF Staff Country Reports

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 February 2016

ISBN: 9781498369633

Keywords: tax, taxes, added tax, tax administration, taxpayers

This report presents estimates of the tax gap for Denmark for the period 2008-12. There are two main components to the RA-GAP methodology for estimating the VAT gap: 1) estimate the potential VAT collections for a...

L'ajustement budgétaire comme instrument de stabilité et de croissance

L'ajustement budgétaire comme instrument de stabilité et de croissance »

Series: Pamphlet Series

Author(s): James Daniel

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 03 November 2006

Language: French

DOI: http://dx.doi.org/10.5089/9781589066021.054

ISBN: 9781589066021

Keywords: fiscal policy, fiscal adjustment, expenditure, public expenditure, aggregate demand, inflation, fiscal consolidation, public spending, health care, fiscal affairs

The pamphlet (which updates the 1995 Guidelines for Fiscal Adjustment) presents the IMF's approach to fiscal adjustment, and focuses on the role that sound government finances play in promoting macroeconomic stabil...

International Vat Harmonization

International Vat Harmonization »

Source: International Vat Harmonization : Economic Effects

Volume/Issue: 1991/22

Series: IMF Working Papers

Author(s): Jacob Frenkel , Steven Symansky , and Assaf Razin

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 1991

ISBN: 9781451921175

Keywords: tax system, home country, tax rates, tax systems, tax structure

This paper highlights key macroeconomic issues related to VAT harmonization. A model is developed which emphasizes the effects of changes in the time profile of various taxes on international behavior. Dynamic simu...

I Overview

I Overview »

Source: Tax harmonization in the European Community : Policy Issues and Analysis

Series: Occasional Papers

Author(s): George Kopits

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 March 1992

ISBN: 9781557752253

Keywords: taxation, tax rates, tax harmonization, tax systems, tax evasion

1 Of these, all except about 50 measures have been adopted a year before the deadline. In addition, by the end of 1991, agreement was reached in Maastricht on the E...

II Taxes on Commodities: A Survey

II Taxes on Commodities: A Survey »

Source: Tax harmonization in the European Community : Policy Issues and Analysis

Series: Occasional Papers

Author(s): George Kopits

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 March 1992

ISBN: 9781557752253

Keywords: taxation, tax rates, tax harmonization, tax systems, tax evasion

This chapter investigates the main economic issues relating to harmonization and coordination of commodity taxation. A review of theoretical considerations is followed by a discussion of past trends and curr...