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The State of Tax Policy in the Central Asian and Transcaucasian Newly Independent States (NIS)

The State of Tax Policy in the Central Asian and Transcaucasian Newly Independent States (NIS) »

Source: The State of Tax Policy in the Central Asian and Transcaucasian Newly Independent States (NIS)

Volume/Issue: 1993/8

Series: IMF Policy Discussion Papers

Author(s): Julio Escolano , and Parthasarathi Shome

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 1993

ISBN: 9781451970678

Keywords: tax reform, taxation, tax structures, tax structure, tax systems

Two possible tax policy strategies for the NIS are: (1) an optimal nondistortionary tax structure as a one-shot action; and (2) a structure with identifiable and clearly understood distortionary elements as a tempo...

A U.S. Value-Added Tax

A U.S. Value-Added Tax »

Source: A U.S. Value-Added Tax : A Review of the Issues

Volume/Issue: 1995/8

Series: IMF Policy Discussion Papers

Author(s): Christopher Towe , and Saurin Shah

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 1995

ISBN: 9781451970739

Keywords: Tax policy, United States, taxes, added tax, consumption tax, income tax, tax base

This paper reviews issues related to the introduction of a value-added tax in the United States. In particular, the paper distinguishes between European-styled value-added taxes that are levied similarly to sales t...

The Taxation of High Income Earners

The Taxation of High Income Earners »

Source: The Taxation of High Income Earners

Volume/Issue: 1993/19

Series: IMF Policy Discussion Papers

Author(s): Parthasarathi Shome

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 1993

ISBN: 9781451964578

Keywords: tax rates, personal income tax, income tax, taxes, taxpayers

The 1980s trends were to lower marginal personal income tax rates, scale down rate structures, and apply the highest rate at lower levels of per capita GDP. In the 1990s, driven by fiscal deficits and unemployment,...

Regulatory and Tax Treatment of Loan Loss Provisions1/

Regulatory and Tax Treatment of Loan Loss Provisions1/ »

Source: Regulatory and Tax Treatment of Loan Loss Provisions

Volume/Issue: 1996/6

Series: IMF Policy Discussion Papers

Author(s): Claudia Dziobek

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 1996

ISBN: 9781451972009

Keywords: tax authorities, tax treatment, tax deductible, fiscal authorities, tax deductions

Provisioning for loan losses is a method for recognizing the reduction in the value of a hank’s loan portfolio. Provisions are an essential element of prudential risk management and capital adequacy measurem...

Taxing Agriculture in Pakistan

Taxing Agriculture in Pakistan »

Source: Taxing Agriculture in Pakistan

Volume/Issue: 1998/3

Series: IMF Policy Discussion Papers

Author(s): Mahmood Khan , and Mohsin Khan

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 1998

ISBN: 9781451974058

Keywords: Agriculture, Pakistan, Taxation, taxes, income tax, tax system, tax rate, wealth tax

Pakistan’s economic performance has been marred by persistently high fiscal deficits which have resulted largely from the inability to raise sufficient revenues. Agriculture is a dominant sector of the econo...

Tax Policy and the Asian Crisis

Tax Policy and the Asian Crisis »

Source: Tax Policy and the Asian Crisis

Volume/Issue: 1999/2

Series: IMF Policy Discussion Papers

Author(s): David Nellor

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 1999

ISBN: 9781451974454

Keywords: Asia, Capital, Financial crisis, Tax policy

...

Tax Administration and the Small Taxpayer

Tax Administration and the Small Taxpayer »

Source: Tax Administration and the Small Taxpayer

Volume/Issue: 2004/2

Series: IMF Policy Discussion Papers

Author(s): Parthasarathi Shome

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2004

ISBN: 9781451974577

Keywords: Services sector, Tax policy, Tax administration, small taxpayers, large taxpayer units, tax administration and the small taxpayer, taxpayers, income tax, single tax, tax system,

Small taxpayers should pay their appropriate revenue share while their compliance costs should be reduced. This assumes importance as restructuring in emerging markets has meant rapid growth in services through sel...

Legal and Institutional Obstacles to Growth and Business in Russia

Legal and Institutional Obstacles to Growth and Business in Russia »

Source: Legal and Institutional Obstacles to Growth and Business in Russia

Volume/Issue: 1997/8

Series: IMF Policy Discussion Papers

Author(s): Elaine Buckberg

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 1997

ISBN: 9781451970814

Keywords: Economic growth, Private sector, Russian Federation, tax system, corruption, organized crime, tax rates, tax burden, Economic Reform,

Although financial stabilization has laid the foundation for growth, structural reform of the economy will determine whether Russia achieves sustained medium-term growth. The next step for Russia is to create an in...

Social Protection in Transition Countries

Social Protection in Transition Countries »

Source: Social Protection in Transition Countries : Emerging Issues

Volume/Issue: 1996/5

Series: IMF Policy Discussion Papers

Author(s): Sanjeev Gupta , and Ke-young Chu

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 1996

ISBN: 9781451972535

Keywords: Social policy, Tax policy, benefits, payroll, wage, pensions, informal sector

The paper discusses the social protection implications of the weakening financial and administrative capacity of countries undergoing economic transition. The formal sector is shrinking, and unemployment and undere...

Are Europe's Social Security Finances Compatible with EMU?

Are Europe's Social Security Finances Compatible with EMU? »

Source: Are Europe's Social Security Finances Compatible with EMU?

Volume/Issue: 1997/3

Series: IMF Policy Discussion Papers

Author(s): George Kopits

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 1997

ISBN: 9781451974034

Keywords: European Economic and Monetary Union, Europe, Social security, unemployment, unemployment benefits, survivors ? pensions, payroll tax

Pursuant to the Treaty of Maastricht, members of the European Union (EU) intend to participate in the Economic and Monetary Union (EMU), in part through convergence toward specified limits on the overall deficit an...