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Tax Amnesties
			: Theory, Trends, and Some Alternatives

Tax Amnesties : Theory, Trends, and Some Alternatives »

Series: IMF Special Issues

Author(s): Eric Le Borgne , and Katherine Baer

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 July 2008

DOI: http://dx.doi.org/10.5089/9781589067363.058

ISBN: 9781589067363

Keywords: tax administration, tax amnesty, tax amnesties, tax evasion, tax compliance

Tax amnesties remain as popular as ever as a tool for raising revenue and increasing tax compliance. International experience, however, shows that the costs of tax amnesty programs often exceed the programs' benefi...

Value-Added Tax
			: Administrative and Policy Issues

Value-Added Tax : Administrative and Policy Issues »

Series: Occasional Papers

Author(s): Alan Tait

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1991

DOI: http://dx.doi.org/10.5089/9781557751843.084

ISBN: 9781557751843

Keywords: vat, tax administration, tax return, sales tax, tax department

More than 50 countries worldwide employ a value-added tax. What are its effects on prices, exports, and investment? Is it regressive? These and other questions are answered in this collection of papers presented at...

Fiscal Policy, Stabilization, and Growth in Developing Countries

Fiscal Policy, Stabilization, and Growth in Developing Countries »

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1989

DOI: http://dx.doi.org/10.5089/9781557750341.071

ISBN: 9781557750341

Keywords: inflation, trade taxes, fiscal policy, fiscal deficit, tax revenue

Edited by Mario I. Blejer and Ke-young Chu, this book investigates linkages among components of the public sector, as well as between macro and micro aspects of fiscal policy, in developing countries. It presents 1...

Evaluation of Prolonged Use of IMF Resources

Evaluation of Prolonged Use of IMF Resources »

Series: Independent Evaluation Office Reports

Author(s): International Monetary Fund. Independent Evaluation Office

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 April 2003

DOI: http://dx.doi.org/10.5089/9781589062054.017

ISBN: 9781589062054

Keywords: balance of payments, current account, tax administration, external debt

This evaluation report covers such topics as the definition and scope of prolonged use, the evolution of IMF policies on prolonged use, characteristics of prolonged users, the effectiveness and design of prolonged...

Revenue Implications of Trade Liberalization

Revenue Implications of Trade Liberalization »

Series: Occasional Papers

Author(s): Reint Gropp , Liam Ebrill , and Janet Stotsky

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 22 July 1999

DOI: http://dx.doi.org/10.5089/9781557758132.084

ISBN: 9781557758132

Keywords: trade liberalization, tariff rate, trade taxes, tariff rates, international trade

The apparent contradiction between trade liberalization and continuing high trade tax revenue raises the important question of how, precisely, the one affects the other. Although policymakers generally recognize th...

Philippines

Philippines »

Source: Philippines : Selected Issues

Volume/Issue: 2013/103

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Asia and Pacific Dept

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 April 2013

ISBN: 9781484301067

Keywords: tax base, tax collections, tax rates, tax revenue

This article is an empirical analysis on tax collections in the Philippines. The tax system is characterized by a rule of tax incentives provided by 13 investment agencies. Tax collections showed regular growth. Th...

Philippines Selected Issues

Philippines Selected Issues »

Source: Philippines : Selected Issues

Volume/Issue: 2013/103

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Asia and Pacific Dept

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 April 2013

ISBN: 9781484301067

Keywords: tax base, tax collections, tax rates, tax revenue

This article is an empirical analysis on tax collections in the Philippines. The tax system is characterized by a rule of tax incentives provided by 13 investment agencies. Tax collections showed regular growth. Th...

APPENDIX 1. Ireland: How New Administrative Powers Helped Close Bogus Nonresident Accounts

APPENDIX 1. Ireland: How New Administrative Powers Helped Close Bogus Nonresident Accounts »

Source: Tax Amnesties : Theory, Trends, and Some Alternatives

Series: IMF Special Issues

Author(s): Eric Le Borgne , and Katherine Baer

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 July 2008

ISBN: 9781589067363

Keywords: tax administration, tax amnesty, tax amnesties, tax evasion, tax compliance

In 1998, a media exposé on widespread use of bogus foreign addresses by Irish bank depositors (to avoid withholding taxes on interest and reporting to the Irish Revenue) led to a major high-profile parliamen...

APPENDIX 2. Case Studies: Characteristics of Tax Amnesty Programs

APPENDIX 2. Case Studies: Characteristics of Tax Amnesty Programs »

Source: Tax Amnesties : Theory, Trends, and Some Alternatives

Series: IMF Special Issues

Author(s): Eric Le Borgne , and Katherine Baer

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 July 2008

ISBN: 9781589067363

Keywords: tax administration, tax amnesty, tax amnesties, tax evasion, tax compliance

Kentucky...

CHAPTER 1. Introduction

CHAPTER 1. Introduction »

Source: Tax Amnesties : Theory, Trends, and Some Alternatives

Series: IMF Special Issues

Author(s): Eric Le Borgne , and Katherine Baer

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 July 2008

ISBN: 9781589067363

Keywords: tax administration, tax amnesty, tax amnesties, tax evasion, tax compliance

nothing can be said to be certain, except death and taxes.” (emphasis added)...