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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...

Tax Policy for Developing Countries

Tax Policy for Developing Countries »

Series: Economic Issues

Author(s): Howell Zee , and Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 2001

DOI: http://dx.doi.org/10.5089/9781589060203.051

ISBN: 9781589060203

Keywords: tax incentives, tax policy, tax system, tax systems, personal income tax

Discusses important tax policy issues facing developing countries today, provides a review of the role of tax incentives, and identifies some policy challenges posed by the globalization of the world economy. Draws...

Improving Large Taxpayers' Compliance
			: A Review of Country Experience

Improving Large Taxpayers' Compliance : A Review of Country Experience »

Series: Occasional Papers

Author(s): Olivier Benon , Katherine Baer , and Juan Toro R.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 April 2002

DOI: http://dx.doi.org/10.5089/9781589061187.084

ISBN: 9781589061187

Keywords: Taxes, Taxation, tax administration, large taxpayers, tax collection, tax administrations, taxpayer compliance

One area that has not been reviewed in developing countries is the growing focus on different segments of the taxpayer population-including the large taxpayers-as a way to encourage greater stability in public reve...

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...

Republic of Korea

Republic of Korea »

Source: Republic of Korea : Selected Issues

Volume/Issue: 2007/345

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 October 2007

ISBN: 9781451822229

Keywords: tax base, tax revenue, taxes, tax rates

This Selected Issues paper on the Republic of Korea reviews near-term economic prospects and risks. Korea experiences solid growth with low inflation, and vulnerabilities to potential shocks appear low. With Korea...

Republic of Korea: Selected Issues

Republic of Korea: Selected Issues »

Source: Republic of Korea : Selected Issues

Volume/Issue: 2007/345

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 October 2007

ISBN: 9781451822229

Keywords: tax base, tax revenue, taxes, tax rates

This Selected Issues paper on the Republic of Korea reviews near-term economic prospects and risks. Korea experiences solid growth with low inflation, and vulnerabilities to potential shocks appear low. With Korea...

Republic of Korea: Selected Issues

Republic of Korea: Selected Issues »

Source: Republic of Korea : Selected Issues

Volume/Issue: 2007/345

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 October 2007

ISBN: 9781451822229

Keywords: tax base, tax revenue, taxes, tax rates

This Selected Issues paper on the Republic of Korea reviews near-term economic prospects and risks. Korea experiences solid growth with low inflation, and vulnerabilities to potential shocks appear low. With Korea...

Republic of Korea: Selected Issues

Republic of Korea: Selected Issues »

Source: Republic of Korea : Selected Issues

Volume/Issue: 2007/345

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 October 2007

ISBN: 9781451822229

Keywords: tax base, tax revenue, taxes, tax rates

This Selected Issues paper on the Republic of Korea reviews near-term economic prospects and risks. Korea experiences solid growth with low inflation, and vulnerabilities to potential shocks appear low. With Korea...

Vietnam

Vietnam »

Source: Vietnam : Selected Issues and Statistical Appendix

Volume/Issue: 2002/5

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 09 January 2002

ISBN: 9781451840247

Keywords: corporate income tax, tax policy, income tax, tax revenue, taxes

This Selected Issues paper and Statistical Appendix reviews the factors behind developments in government revenue in Vietnam during 1996-2000. This period encompasses Vietnam's continued transition to a market-base...

Vietnam: Selected Issues and Statistical Appendix

Vietnam: Selected Issues and Statistical Appendix »

Source: Vietnam : Selected Issues and Statistical Appendix

Volume/Issue: 2002/5

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 09 January 2002

ISBN: 9781451840247

Keywords: corporate income tax, tax policy, income tax, tax revenue, taxes

This Selected Issues paper and Statistical Appendix reviews the factors behind developments in government revenue in Vietnam during 1996-2000. This period encompasses Vietnam's continued transition to a market-base...