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Western Hemisphere > Argentina

You are looking at 1 - 6 of 6 items for :

  • Type: Journal Issue x
  • Personal Finance -Taxation x
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Cover IMF Working Papers
Measuring the Redistributive Capacity of Tax Policies
Charles Vellutini
and
Juan Carlos Benitez
This paper presents a novel technique to measure and compare the redistributive capacity of observed tax (or transfer) policies. The technique is based on income distribution simulations and controls for differences in pre-tax income distributions. It assumes that the only information on the pre-tax distribution available in each country-year is the Gini coefficient and the mean (GDP per capita). We illustrate the technique with an application to the personal income tax, using a dataset of 108 countries over the 2007-2018 period.
Keywords:
Income distribution; redistribution; progressivity; personal income tax; novel technique; PIT redistribution; TRANSPLANT-AND-COMPARE method; PIT Progressive; market income Gini Coefficients; Income distribution; Income; Personal income tax; Progressive taxation; Income inequality; Global
Cover IMF Working Papers
Political Economy of Multi-Level Tax Assignments in Latin American Countries: Earmarked Revenue Versus Tax Autonomy
Mr. Giorgio Brosio
and
Mr. Ehtisham Ahmad
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 weak subnational accountability and soft budget constraints. The paper explores the options for expanding subnational taxation in Latin America. A range of subnational tax instruments might be considered, but interactions between new tax assignments and the system of transfers is important from a political economy perspective.
Keywords:
WP; tax administration; personal income; federal government; tax reform; reform agenda; VAT-type tax
Cover IMF Working Papers
Should Subsidized Private Transfers Replace Government Social Insurance?
Connel Fullenkamp
and
Mr. Ralph Chami
Private transfers between individuals or through organized charities are increasingly viewed as an alternative for government social insurance programs. This paper models the incentive effects of government subsidized private transfers and finds that while there is a significant welfare benefit to subsidizing private transfers, there is also a significant welfare cost to this policy. It is shown analytically, as well as through simulations, that the optimal subsidy to private transfers is positive for a wide range of parameter values. This result indicates that subsidized private transfers in net terms are welfare enhancing.
Keywords:
WP; labor market; utility function; equilibrium price; marginal utility; Altruism; charity; asymmetric information; social insurance; nonmarket transfers; non-governmental organizations (NGOs); labor market outcome; welfare effect; labor market externality; consumption externality; income risk; labor market response; welfare cost; Tax allowances; Social assistance spending; Labor markets; Moral hazard; Income
Cover IMF Working Papers
Taxation in Latin America: Structural Trends and Impact of Administration
Mr. Parthasarathi Shome
From the mid-1980s to early 1990s, Latin American tax policy provided rich lessons for other reforming countries. Meaningful innovations led also to perceptible revenue gains. Later in the 1990s, tax policies began to drift. Shining examples of fundamental reform seemed to lose their luster. Revenue in terms of GDP also stagnated, partly reflecting over-reliance on consumption taxes and neglect of taxable capacity on incomes. The stagnation has been exacerbated by excessively simplified administrative practices. Based on these developments and on the limited taxability of internationally mobile capital, the paper anticipates a likely tax structure for the new century.
Keywords:
WP; tax administration; tax structure; personal income; tax administrator; tax reform; Latin America; taxation trends; tax policy; revenue enhancement; reform effort; tax design; personal income tax; tax statute; tax concession; environment tax; tax export; tax administration improvement; tax administration activity; Income tax systems; Income and capital gains taxes; Tax administration core functions; Personal income tax; Corporate income tax; Global; South America; North America; Central America
Cover Fiscal Federalism in Theory and Practice
Fiscal Federalism in Theory and Practice

Abstract

Over the past few decades, a clear trend has emerged worldwide toward the devolution of spending and, to a lesser extent, revenue-raising responsibilities to state and local levels of government. One view is that the decentralization of spending responsibilities can entail substantial gains in terms of distributed equity and macroeconomic management. The papers in this volume, edited by Teresa Ter-Minassian, examine the validity of these views in light of theoretical considerations, as well as the experience of a number of countries.

Keywords:
BOOK; government; local government; country; central government; national government; tax administration; recipient government; tax sharing; levels of government; Income and capital gains taxes; Budget planning and preparation; Tax administration core functions; Global; North America; Europe; Africa; Eastern Europe; Subnational tax; Caribbean
Cover IMF Working Papers
Trends and Future Directions in Tax Policy Reform: A Latin American Perspective
Mr. Parthasarathi Shome
Tax reform in Latin America during the 1980s emphasized broad-based, low-rate consumption taxes over steeply progressive income and property taxes, primarily to simplify the tax structure and facilitate tax administration. While tax reform need not necessarily raise tax-to-GDP ratios, countries that undertook tax reform experienced a higher revenue gain in terms of GDP relative to those that did not. Tax reform issues during the 1990s will include a minimum income tax, alternative corporate taxes (cash flow tax, assets tax), capturing difficult tax bases (financial intermediation, property), environment taxes, extending withholding as a taxing mechanism, and tax harmonization.
Keywords:
WP; property tax; personal income; tax rate; double taxation; import duty; progressive tax; cash flow; VAT revenue base; income tax tax revenue; revenue dependence; rates pari passu; uniform VAT rate; flat rate; personal income income tax; Corporate income tax; Income tax systems; Income and capital gains taxes; Personal income tax; Value-added tax; Global; North America