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How Much Is Enough? Monte Carlo Simulations of an Oil Stabilization Fund for Nigeria

How Much Is Enough? Monte Carlo Simulations of an Oil Stabilization Fund for Nigeria »

Volume/Issue: 2006/142

Series: IMF Working Papers

Author(s): Ulrich Bartsch

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 2006

DOI: http://dx.doi.org/10.5089/9781451864021.001

ISBN: 9781451864021

Keywords: Oil stabilization fund, Monte Carlo simulation, fiscal policy, fiscal spending, government spending, government revenue, Macroeconomics: Consumption, Saving, Production, Employment

In oil-dependent countries, a major issue is how to stabilize fiscal spending when government revenue fluctuates along with the international price of oil. A stabilization fund would allow the government to pull th...

Investing to Mitigate and Adapt to Climate Change
			: A Framework Model

Investing to Mitigate and Adapt to Climate Change : A Framework Model »

Volume/Issue: 2016/164

Series: IMF Working Papers

Author(s): Anthony Bonen , Prakash Loungani , Willi Semmler , and Sebastian Koch

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 August 2016

DOI: http://dx.doi.org/10.5089/9781475523690.001

ISBN: 9781475523690

Keywords: Climate Change, Fiscal Policy, Public Capital, Nonlinear Model Predictive Control

We propose a macroeconomic model to assess optimal public policy decisions in the the face of competing funding demands for climate change action versus traditional welfare-enhancing capital investment. How to prop...

Investment Incentives and Effective Tax Rates in the Philippines
			: A Comparison With Neighboring Countries

Investment Incentives and Effective Tax Rates in the Philippines : A Comparison With Neighboring Countries »

Volume/Issue: 2008/207

Series: IMF Working Papers

Author(s): Alexander Klemm , Dennis Botman , and Reza Baqir

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2008

DOI: http://dx.doi.org/10.5089/9781451870657.001

ISBN: 9781451870657

Keywords: Effective tax rates, South-East Asia, Tax holidays, tax rates, tax incentives, tax rate, taxation,

We compare the general tax provisions and investment incentives in the Philippines to six other east-Asian economies-Malaysia, Indonesia, Lao, Vietnam, Cambodia, and Thailand. We calculate effective tax rates and f...

Old Curses, New Approaches? Fiscal Benchmarks for Oil-Producing Countries in Sub-Saharan Africa

Old Curses, New Approaches? Fiscal Benchmarks for Oil-Producing Countries in Sub-Saharan Africa »

Volume/Issue: 2007/107

Series: IMF Working Papers

Author(s): Jan-Peter Olters

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2007

DOI: http://dx.doi.org/10.5089/9781451866711.001

ISBN: 9781451866711

Keywords: Oil reserves, sustainability, oil production, oil and gas, gas reserves, National Deficit Surplus, Fiscal and Monetary Policy in Development,

Buoyant oil prices have allowed oil-producing countries in sub-Saharan Africa (SSA OPCs) to increase oil exports and fiscal revenues, providing them with resources necessary to address the pressing social needs. To...

Optimal Fiscal Policy and the Environment

Optimal Fiscal Policy and the Environment »

Volume/Issue: 1998/146

Series: IMF Working Papers

Author(s): Jenny Ligthart

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 1998

DOI: http://dx.doi.org/10.5089/9781451856613.001

ISBN: 9781451856613

Keywords: abatement, marginal cost of public funds, pollution taxation, public goods, Samuelson rule, second-best, public spending, environment, environmental quality, taxation

The paper studies the setting of optimal fiscal policy in a second-best world with environmental externalities. The optimal second-best pollution tax is shown to lie below the first-best Pigovian tax, particularly...

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

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

DOI: http://dx.doi.org/10.5089/9781451869330.001

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...

Some International Issues in Commodity Taxation

Some International Issues in Commodity Taxation »

Volume/Issue: 2002/124

Series: IMF Working Papers

Author(s): Michael Keen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2002

DOI: http://dx.doi.org/10.5089/9781451854732.001

ISBN: 9781451854732

Keywords: Cross-border shopping, taxation, tax competition, tax rates, tax policy, Subsidies, and Revenue: General,

This paper reviews issues and evidence concerning tax-motivated, cross-border commodity transactions. A distinction is drawn between "arbitrage trades" (driven by cross-country differences in tax rates) and "tax no...

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

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

DOI: http://dx.doi.org/10.5089/9781451869149.001

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 Incentives in The Philippines
			: A Regional Perspective

Tax Incentives in The Philippines : A Regional Perspective »

Volume/Issue: 2001/181

Series: IMF Working Papers

Author(s): Nigel Chalk

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2001

DOI: http://dx.doi.org/10.5089/9781451859195.001

ISBN: 9781451859195

Keywords: corporate tax incentives. ASEAN., fiscal incentives, investors, tax incentives, tax rate, tax credit, Corporate Tax Incentives. Asean,

The Philippines is faced with a policy dilemma in the area of corporate taxation. On the one hand, the country has, over the past few years, witnessed a decline in revenue as a share of output. On the other, it is...

Tax Policy
			: Recent Trends and Coming Challenges

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

DOI: http://dx.doi.org/10.5089/9781451868371.001

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...