Search Results

You are looking at 1 - 10 of 1,053 items :

  • Keyword: taxes x
  • IMF Working Papers x
Clear All Modify Search
A Primeron Tax Evasion

A Primeron Tax Evasion »

Source: A Primeron Tax Evasion

Volume/Issue: 1993/21

Series: IMF Working Papers

Author(s): Vito Tanzi , and Parthasarathi Shome

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 1993

ISBN: 9781451921533

Keywords: tax evasion, tax administration, tax system, tax authorities, tax compliance

Tax evasion is universal. It depends on the economic and tax structures, types of income, and social attitudes. The theory of tax evasion has limitations since it depends solely on the attitude toward risk with ful...

International Effects of Tax Reforms

International Effects of Tax Reforms »

Source: International Effects of Tax Reforms

Volume/Issue: 1988/62

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 12 July 1988

ISBN: 9781451964271

Keywords: tax reform, tax reforms, tax system, tax systems, consumption tax

This paper highlights the significance of open-economy considerations in the analysis of tax reforms. It focuses on domestic and international consequences of revenue-neutral conversion between income and value-add...

Effect of Corruption on Tax Revenues in the Middle East

Effect of Corruption on Tax Revenues in the Middle East »

Source: Effect of Corruption on Tax Revenues in the Middle East

Volume/Issue: 2007/270

Series: IMF Working Papers

Author(s): Patrick Imam , and Davina Jacobs

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2007

ISBN: 9781451868333

Keywords: trade taxes, tax system

This study estimates the impact of corruption on the revenue-generating capacity of different tax categories in the Middle East. We find that the low revenue collection as a share of GDP there compared to other mid...

Fiscal Restructuring in the Group of Seven Major Industrial Countries in the 1990's

Fiscal Restructuring in the Group of Seven Major Industrial Countries in the 1990's »

Source: Fiscal Restructuring in the Group of Seven Major Industrial Countries in the 1990's : Macroeconomic Effects

Volume/Issue: 1995/35

Series: IMF Working Papers

Author(s): Leonardo Bartolini , Steven Symansky , and Assaf Razin

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 1995

ISBN: 9781451845303

Keywords: indirect taxes, capital taxes, tax increases, tax revenues, income taxes

This paper studies the fiscal restructuring of the first half of the 1990s in the major industrial countries. It presents and calibrates a simple model of the labor market and integrates it into a multi-country mac...

On the Measurement of Horizontal Inequity

On the Measurement of Horizontal Inequity »

Source: On the Measurement of Horizontal Inequity

Volume/Issue: 1995/135

Series: IMF Working Papers

Author(s): Peter Lambert

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 1995

ISBN: 9781451855654

Keywords: tax system, tax performance, tax reform, tax systems, tax income

This paper makes a new attack on the old problem of measuring horizontal inequity in the income tax. Local measures of inequality of posttax income among pretax equals are proposed, which reflect alternative value...

Tax Effort in Sub-Saharan Africa

Tax Effort in Sub-Saharan Africa »

Source: Tax Effort in Sub-Saharan Africa

Volume/Issue: 1997/107

Series: IMF Working Papers

Author(s): Janet Stotsky , and Asegedech WoldeMariam

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 1997

ISBN: 9781451852943

Keywords: tax effort, tax share, tax revenue, taxable capacity, tax revenues

Many sub-Saharan African countries face difficulty in raising tax revenue for public purposes. This study uses panel data on 43 sub-Saharan African countries during 1990-95 to measure the determinants of the tax sh...

An Economic Analysis of Tax Amnesties

An Economic Analysis of Tax Amnesties »

Source: An Economic Analysis of Tax Amnesties

Volume/Issue: 1989/42

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 May 1989

ISBN: 9781451975475

Keywords: tax evasion, tax compliance, tax enforcement, tax amnesties, tax collection

Tax amnesties have frequently been justified as politically popular ways to generate increases in government revenue. This paper examines the circumstances under which amnesties are likely to have a beneficial impa...

Tax Administration in Developing Countries

Tax Administration in Developing Countries »

Source: Tax Administration in Developing Countries : An Economic Perspective

Volume/Issue: 1987/42

Series: IMF Working Papers

Author(s): Charles Mansfield

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 1987

ISBN: 9781451975390

Keywords: tax evasion, tax structure, tax system

This paper examines the role of tax administration in developing countries from an economic perspective. The traditional separation of tax policy and tax administration in the literature is shown to break down in d...

Political Economy of Multi-Level Tax Assignments in Latin American Countries

Political Economy of Multi-Level Tax Assignments in Latin American Countries »

Source: Political Economy of Multi-Level Tax Assignments in Latin American Countries : Earmarked Revenue Versus Tax Autonomy

Volume/Issue: 2008/71

Series: IMF Working Papers

Author(s): Giorgio Brosio , and Ehtisham Ahmad

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2008

ISBN: 9781451869330

Keywords: taxation, property tax, tax administration, tax collections

A weakness of decentralization and overall tax reforms in Latin America is the lack of attention to adequate taxation at the subnational government. A reliance on shared taxes with extensive earmarking leads to wea...

Globalization, Tax Competition and the Future of Tax Systems1

Globalization, Tax Competition and the Future of Tax Systems1 »

Source: Globalization, Tax Competition and the Future of Tax Systems

Volume/Issue: 1996/141

Series: IMF Working Papers

Author(s): Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 1996

ISBN: 9781451928280

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

This paper discusses the implications for tax systems of globalization of capital markets and of economies. It shows the extent to which particular taxes are affected by the globalization process. It speculates on...