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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 »
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 »
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...
Finland: Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap »
Source: Finland : Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap
Volume/Issue: 2016/60
Series: IMF Staff Country Reports
Author(s): International Monetary Fund. Fiscal Affairs Dept.
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 23 February 2016
ISBN: 9781475558722
Keywords: tax, added tax, compliance gap, revenue
This report presents estimates of the tax gap for Finland for the period 2008-14. There are two main components to the RA-GAP methodology for estimating the VAT gap: 1) estimate the potential VAT collections for a...
Finland: Selected Issues »
Source: Finland : Selected Issues
Volume/Issue: 2003/326
Series: IMF Staff Country Reports
Author(s): International Monetary Fund
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 16 October 2003
ISBN: 9781451813210
Keywords: fiscal policy, taxes, tax cuts, tax changes, discretionary fiscal policy
In light of potential changes in fiscal policy in Finland, the impact of changes in the fiscal stance on short-term economic growth is an issue of interest. This paper estimates the short-term impact of fiscal poli...
Finland: Selected Issues »
Source: Finland : Selected Issues
Volume/Issue: 2003/326
Series: IMF Staff Country Reports
Author(s): International Monetary Fund
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 16 October 2003
ISBN: 9781451813210
Keywords: fiscal policy, taxes, tax cuts, tax changes, discretionary fiscal policy
In light of potential changes in fiscal policy in Finland, the impact of changes in the fiscal stance on short-term economic growth is an issue of interest. This paper estimates the short-term impact of fiscal poli...
Personal Income Tax Reform »
Source: Personal Income Tax Reform : Concepts, Issues, and Comparative Country Developments
Volume/Issue: 2005/87
Series: IMF Working Papers
Author(s): Howell Zee
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 April 2005
ISBN: 9781451861068
Keywords: Tax reform, personal income tax, taxation, tax liability, tax credit, tax system, tax burden, Subsidies, and Revenue: General,
This paper provides a largely nontechnical survey of concepts and issues related to the reform of the personal income tax, covering both base and rate aspects of the tax, as well as fundamental reform options. It a...
Globalization and the Future of Social Protection1 »
Source: Globalization and the Future of Social Protection
Volume/Issue: 2000/12
Series: IMF Working Papers
Author(s): Vito Tanzi
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 January 2000
ISBN: 9781451842890
Keywords: globalization, welfare state, tax expenditure, regulations, public spending, social expenditure, expenditures, tax expenditures, tax systems, expenditure
Social protection in industrial countries has been provided through regulations, tax expenditures, and public spending. This paper argues that globalization will affect governments’ ability to continue provi...
Legal and Institutional Obstacles to Growth and Business in Russia »
Source: Legal and Institutional Obstacles to Growth and Business in Russia
Volume/Issue: 1997/8
Series: IMF Policy Discussion Papers
Author(s): Elaine Buckberg
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 November 1997
ISBN: 9781451970814
Keywords: Economic growth, Private sector, Russian Federation, tax system, corruption, organized crime, tax rates, tax burden, Economic Reform,
Although financial stabilization has laid the foundation for growth, structural reform of the economy will determine whether Russia achieves sustained medium-term growth. The next step for Russia is to create an in...
Estimating VAT Pass Through »
Source: Estimating VAT Pass Through
Volume/Issue: 2015/214
Series: IMF Working Papers
Author(s): Dora Benedek , Ruud A. Mooij , and Philippe Wingender
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 30 September 2015
ISBN: 9781513586359
Keywords: Tax incidence, Price effect, Pass through, consumption, prices, goods, elasticity, value, Incidence, Business Taxes and Subsidies,
This paper estimates the pass through of VAT changes to consumer prices, using a unique dataset providing disaggregated, monthly data on prices and VAT rates for 17 Eurozone countries over 1999-2013. Pass through i...