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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...

Tax Law Design and Drafting, Volume 1

Tax Law Design and Drafting, Volume 1 »

Series: Books

Author(s): Victor Thuronyi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 August 1996

DOI: http://dx.doi.org/10.5089/9781557755872.071

ISBN: 9781557755872

Keywords: inflation, vat, social security, taxation, tax administration

Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical mod...

The IMF's Statistical Systems in Context of Revision of the United Nations' A System of National Accounts

The IMF's Statistical Systems in Context of Revision of the United Nations' A System of National Accounts »

Series: Books

Author(s): Vicente Galbis

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 September 1991

DOI: http://dx.doi.org/10.5089/9781557751591.071

ISBN: 9781557751591

Keywords: payments, social security, interest, taxes, liabilities

Sponsored by the IMF's Statistics Department and edited by Vicente Galbis, this volume contributes to the international discussion that resulted in the UN's "A System of National Accounts, 1993." Experts from the I...

Précis de la balance des paiements
			: Un Livre de Cours

Précis de la balance des paiements : Un Livre de Cours »

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 July 1996

Language: French

DOI: http://dx.doi.org/10.5089/9781557755711.069

ISBN: 9781557755711

Keywords: payments, balance of payments, liabilities, direct investment, reserve assets, interest, debt, freight, loans, customs

The Balance of Payments Textbook, like the Balance of Payments Compilation Guide, is a companion document to the fifth edition of the Balance of Payments Manual. The Textbook provides illustrative examples and appl...

Manuel de la Balance des Paiements

Manuel de la Balance des Paiements »

Series: Books

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1993

Language: French

DOI: http://dx.doi.org/10.5089/9781557753656.069

ISBN: 9781557753656

Keywords: payments, balance of payments, liabilities, debt, interest, reserve assets, current account, loans, direct investment, taxes

The Manual presents concepts, definitions, classifications, and conventions for compilation of balance of payments and international investment position statistics. As the international standard, the Manual serves...

Introducing a General Anti-Avoidance Rule (GAAR)

Introducing a General Anti-Avoidance Rule (GAAR) »

Source: Introducing a General Anti-Avoidance Rule (GAAR) : Ensuring That a GAAR Achieves Its Purpose

Volume: 1

Series: Tax Law Technical Note

Author(s): Christophe Waerzeggers , and Cory Hillier

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 31 January 2016

ISBN: 9781513515823

Keywords: Tax evasion, Tax regimes, Tax systems, tax, tax benefit, tax law, transaction, tax avoidance

Tax avoidance continues to attract attention globally with strong support for tax law reform at all levels. This Tax Law IMF Technical Note focuses on some of the key design and drafting considerations of one speci...

Is there a Need for Harmonizing Capital Income Taxes within EC Countries?*

Is there a Need for Harmonizing Capital Income Taxes within EC Countries?* »

Source: Is there a Need for Harmonizing Capital Income Taxes within EC Countries?

Volume/Issue: 1990/17

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 1990

ISBN: 9781451922905

Keywords: tax rates, taxation, tax systems, tax system, tax competition

This paper describes how growing economic integration within the European Community increases the scope for any one EC country to impose adverse externalities on other member countries by manipulating its capital i...

International Spillovers of Taxiation

International Spillovers of Taxiation »

Source: International Spillovers of Taxiation

Volume/Issue: 1989/43

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 May 1989

ISBN: 9781451974966

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

This paper highlights key issues pertinent for the understanding of international effects of domestic tax policies and of international tax harmonization. The analytical framework adopts the saving-investment balan...

Tax Farming

Tax Farming »

Source: Tax Farming : A Radical Solution for Developing Country Tax Problems?

Volume/Issue: 1992/70

Series: IMF Working Papers

Author(s): Peter Stella

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 1992

ISBN: 9781451960327

Keywords: tax farming, farming, tax farmers

Systemic tax administration problems in many developing countries have led to a search for radical solutions. One such proposed solution is tax farming. Tax farming is a system wherein the right to collect taxes is...