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The Bahamas

The Bahamas »

Source: The Bahamas : Tax Reforms for Increased Buoyancy

Volume/Issue: 2014/17

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 January 2014

ISBN: 9781484377710

Keywords: property tax, tax system, tax revenues, tax effort

This paper focuses on tax reforms for increased buoyancy in The Bahamas. The Bahamas has a low tax effort owing to limited tax handles and underutilization of available ones. Real property tax collections as percen...

At a glance IMF financial data

At a glance IMF financial data »

Source: IMF Survey : Volume 34, Issue 17

Volume/Issue: 34/17

Series: IMF Survey

Author(s): International Monetary Fund. External Relations Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 September 2005

ISBN: 9781451938883

Keywords: tax treaties, international monetary fund, tax policy, economic outlook

The Web edition of the IMF Survey is updated several times a week, and contains a wealth of articles about topical policy and economic issues in the news. Access the latest IMF research, read interviews, and listen...

IMF lending: Stand-By, EFF, and PRGF arrangements as of August 31

IMF lending: Stand-By, EFF, and PRGF arrangements as of August 31 »

Source: IMF Survey : Volume 34, Issue 17

Volume/Issue: 34/17

Series: IMF Survey

Author(s): International Monetary Fund. External Relations Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 September 2005

ISBN: 9781451938883

Keywords: tax treaties, international monetary fund, tax policy, economic outlook

The Web edition of the IMF Survey is updated several times a week, and contains a wealth of articles about topical policy and economic issues in the news. Access the latest IMF research, read interviews, and listen...

Tax Revenue and (or?) Trade Liberalization

Tax Revenue and (or?) Trade Liberalization »

Source: Tax Revenue and (or?) Trade Liberalization

Volume/Issue: 2005/112

Series: IMF Working Papers

Author(s): Michael Keen , and Thomas Baunsgaard

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 2005

ISBN: 9781451861310

Keywords: Tax reform, tax revenues, tax revenue, trade taxes, domestic tax, trade reform,

With the public finances of many developing and emerging market countries still heavily dependent on trade tax revenues, further trade liberalization may be hindered unless they are able to develop alternative sour...

Do Government Wage Cuts Close Budget Deficits? a Conceptual Framework for Developing Countries and Transition Economies

Do Government Wage Cuts Close Budget Deficits? a Conceptual Framework for Developing Countries and Transition Economies »

Source: Do Government Wage Cuts Close Budget Deficits? a Conceptual Framework for Developing Countries and Transition Economies

Volume/Issue: 1996/19

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 1996

ISBN: 9781451922554

Keywords: wages, wage, tax evasion, tax collectors, tax collector

Real wage declines have been common in the public sector in many countries over substantial periods of time. In several cases, such wage reductions have coincided with a decline in the efficiency of the public sect...

Designing a Tax Administration Reform Strategy

Designing a Tax Administration Reform Strategy »

Source: Designing a Tax Administration Reform Strategy : Experiences and Guidelines

Volume/Issue: 1997/30

Series: IMF Working Papers

Author(s): Katherine Baer , and Carlos Silvani

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 1997

ISBN: 9781451980394

Keywords: tax administration, tax system, tax administration reform, tax collection, tax administrations

Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy....

Petroleum Product Subsidies

Petroleum Product Subsidies »

Source: Petroleum Product Subsidies : Costly, Inequitable, and On the Rise

Volume/Issue: 2010/05

Series: IMF Staff Position Notes

Author(s): John Piotrowski , David Coady , Justin Tyson , Rolando Ossowski , Robert Gillingham , and Shamsuddin Tareq

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 February 2010

ISBN: 9781455239108

Keywords: Commodity price fluctuations, Oil exporting countries, Oil product prices, Oil subsidies, Price stabilization, Fiscal reforms, Governance, Taxes, Subsidies, Petroleum products

Petroleum product subsidies have again started to increase with the rebound in international prices. This note reviews recent developments in subsidy levels and argues that reforming the policy framework for settin...

Back Matter

Back Matter »

Source: 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

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...