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Fiscal Monitor, October 2013
			: Taxing Times

Fiscal Monitor, October 2013 : Taxing Times »

Series: Fiscal Monitor

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 09 October 2013

DOI: http://dx.doi.org/10.5089/9781484357583.089

ISBN: 9781484357583

Keywords: taxation, tax reform, fiscal projections, public debt, tax systems

Persistently high debt ratios in advanced economies and emerging fragilities in the developing world cast clouds on the global fiscal landscape. In advanced economies, with narrowing budget deficits, the average pu...

Technical Assistanceon Tax Policy: A Review

Technical Assistanceon Tax Policy: A Review »

Source: Technical Assistanceon Tax Policy : A Review

Volume/Issue: 1993/65

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 August 1993

ISBN: 9781451848625

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

This paper reviews recent experience of technical assistance on tax policy provided by the Fiscal Affairs Department to a selected but diversified group of countries that differ both in their geographical locations...

Kingdom of the Netherlands—Netherlands: Staff Report for the 2001 Article IV Consultation

Kingdom of the Netherlands—Netherlands: Staff Report for the 2001 Article IV Consultation »

Source: Kingdom of the Netherlands-Netherlands : Staff Report for the 2001 Article IV Consultation

Volume/Issue: 2001/94

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 July 2001

ISBN: 9781451829358

Keywords: tax rates, tax reform, financial sector, taxes, tax cuts

The strong output growth and labor market performance of recent years reflect both supply-side and demand-side factors. Fiscal restraint has a crucial role to play in containing the risk of further overheating, as...

Kingdom of the Netherlands—Netherlands: Staff Report for the 2001 Article IV Consultation Supplementary Information

Kingdom of the Netherlands—Netherlands: Staff Report for the 2001 Article IV Consultation Supplementary Information »

Source: Kingdom of the Netherlands-Netherlands : Staff Report for the 2001 Article IV Consultation

Volume/Issue: 2001/94

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 July 2001

ISBN: 9781451829358

Keywords: tax rates, tax reform, financial sector, taxes, tax cuts

The strong output growth and labor market performance of recent years reflect both supply-side and demand-side factors. Fiscal restraint has a crucial role to play in containing the risk of further overheating, as...

IMF Concludes Article IV Consultation with the Kingdom of the Netherlands—Netherlands

IMF Concludes Article IV Consultation with the Kingdom of the Netherlands—Netherlands »

Source: Kingdom of the Netherlands-Netherlands : Staff Report for the 2001 Article IV Consultation

Volume/Issue: 2001/94

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 July 2001

ISBN: 9781451829358

Keywords: tax rates, tax reform, financial sector, taxes, tax cuts

The strong output growth and labor market performance of recent years reflect both supply-side and demand-side factors. Fiscal restraint has a crucial role to play in containing the risk of further overheating, as...

Revenue Administration Reform in Middle Eastern Countries, 1994-2004

Revenue Administration Reform in Middle Eastern Countries, 1994-2004 »

Source: Revenue Administration Reform in Middle Eastern Countries, 1994-2004

Volume/Issue: 2005/203

Series: IMF Working Papers

Author(s): Jean-Paul Bodin , and William Joseph Crandall

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 2005

ISBN: 9781451862225

Keywords: Revenue, tax, customs, tax administration, tax administration reform, revenue collection,

The paper provides an overview of revenue administration reforms implemented in Middle Eastern and North African countries over the past decade with IMF assistance. Although reforming tax and customs administration...

Trends and Future Directions in Tax Policy Reform

Trends and Future Directions in Tax Policy Reform »

Source: Trends and Future Directions in Tax Policy Reform : A Latin American Perspective

Volume/Issue: 1992/43

Series: IMF Working Papers

Author(s): Parthasarathi Shome

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 1992

ISBN: 9781451846263

Keywords: tax reform, taxation, corporate income tax, tax structure

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 adminis...

Tax and Welfare Reforms in the Czech Republic-Structural Implications and Challenges

Tax and Welfare Reforms in the Czech Republic-Structural Implications and Challenges »

Source: Tax and Welfare Reforms in the Czech Republic-Structural Implications and Challenges

Volume/Issue: 2008/52

Series: IMF Working Papers

Author(s): Thomas Dalsgaard

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2008

ISBN: 9781451869149

Keywords: Structural reform, marginal effective tax rates, flat tax, tax rates, taxation, effective tax rates, tax credits, personal income tax,

The paper provides an analysis and discussion of key structural implications of the 2007 and 2008 welfare and tax reforms in the Czech Republic. Based on a detailed micro-study of marginal and average effective tax...

Tax Policy

Tax Policy »

Source: Tax Policy : Recent Trends and Coming Challenges

Volume/Issue: 2007/274

Series: IMF Working Papers

Author(s): Tehmina S. Khan , and John Norregaard

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2007

ISBN: 9781451868371

Keywords: Tax reform, personal income tax, corporate income tax, value-added tax, tax wedge, green taxes, taxation, tax revenues, tax rates, tax systems,

This paper provides an overview of the key economic factors that shape tax policy reform in many high-income countries, developing countries, and/or transition economies. The paper describes and evaluates global an...

Environmental Tax Reform

Environmental Tax Reform »

Source: Environmental Tax Reform : Principles from Theory and Practice to Date

Volume/Issue: 2012/180

Series: IMF Working Papers

Author(s): Ian Parry , John Norregaard , and Dirk Heine

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2012

ISBN: 9781475505283

Keywords: design principles, externalities, fuel taxes, country evaluation, environmental tax, tax systems, tax reform, tax system, Nonrenewable Resources and Conservation: Government Policy, Energy: Government Policy,

This paper recommends a system of upstream taxes on fossil fuels, combined with refunds for downstream emissions capture, to reduce carbon and local pollution emissions. Motor fuel taxes should also account for con...