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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 »
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 »
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 »
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 »
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 »
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) »
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?* »
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 »
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 »
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...