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Taxation and Development
			: Again

Taxation and Development : Again »

Volume/Issue: 2012/220

Series: IMF Working Papers

Author(s): Michael Keen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2012

DOI: http://dx.doi.org/10.5089/9781475510294.001

ISBN: 9781475510294

Keywords: Taxation and development, state building, large taxpayer office, informality, taxation, tax design, tax system, tax reform, tax policy, Structure and Scope of Government: General

Issues of taxation and development, which have long been a central concern of the IMF, have attracted wider and renewed interest in the last few years. This paper reflects on three broad lessons of experience: that...

Taxation in Latin America
			: Structural Trends and Impact of Administration

Taxation in Latin America : Structural Trends and Impact of Administration »

Volume/Issue: 1999/19

Series: IMF Working Papers

Author(s): Parthasarathi Shome

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 1999

DOI: http://dx.doi.org/10.5089/9781451843729.001

ISBN: 9781451843729

Keywords: Latin America, taxation trends, tax administration, tax structure, taxation, personal income tax

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...

The Day After Tomorrow
			: Designing an Optimal Fiscal Strategy for Libya

The Day After Tomorrow : Designing an Optimal Fiscal Strategy for Libya »

Volume/Issue: 2013/79

Series: IMF Working Papers

Author(s): Carlos Caceres , Serhan Cevik , Ricardo Fenochietto , and Borja Gracia

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 27 March 2013

DOI: http://dx.doi.org/10.5089/9781484389812.001

ISBN: 9781484389812

Keywords: Fiscal policy, cyclical adjustment, fiscal sustainability, permanent income hypothesis, fiscal rules, natural resources, public financial management, fiscal stance, primary deficit, Structure and Scope of Government

Libya is highly dependent on exhaustible and volatile hydrocarbon resources, which constitute the bulk of government revenues. Although resource wealth provides the means to promote socio-economic development, proc...

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

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

DOI: http://dx.doi.org/10.5089/9781451846263.001

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...

Trinidad and tobago
			: The Energy Boom and Proposals for a Sustainable Fiscal Policy

Trinidad and tobago : The Energy Boom and Proposals for a Sustainable Fiscal Policy »

Volume/Issue: 2005/197

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 2005

DOI: http://dx.doi.org/10.5089/9781451862164.001

ISBN: 9781451862164

Keywords: oil boom, permanent income hypothesis, oil and gas, natural gas, gas production, oil prices, Macroeconomic - Aspects of Public Finance, Macroeconomic Policy, and General Outlook, National Government Expenditures and Related Policies

Trinidad and Tobago is experiencing an energy boom stronger than the ones in 1970s and 1980s. The main fiscal policy challenge is to ensure that the increased revenues from the ultimately exhaustible resources are...

Technical Assistanceon Tax Policy
			: A Review

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

DOI: http://dx.doi.org/10.5089/9781451848625.001

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...

Investing to Mitigate and Adapt to Climate Change

Investing to Mitigate and Adapt to Climate Change »

Source: 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

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

Investment Incentives and Effective Tax Rates in the Philippines »

Source: 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

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...

Management of Oil Wealth Under the Permanent Income Hypothesis

Management of Oil Wealth Under the Permanent Income Hypothesis »

Source: Management of Oil Wealth Under the Permanent Income Hypothesis : The Case of São Tomé and Príncipe

Volume/Issue: 2006/183

Series: IMF Working Papers

Author(s): Alonso Segura Vasi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2006

ISBN: 9781451864434

Keywords: S&;amp;#x00E3;o Tom&;amp;#x00E9; and Pr&;amp;#x00ED;ncipe, permanent income hypothesis, oil production, oil prices, Sao Tome and Principe,

This paper documents the protracted process of shaping the rules governing oil operations in São Tomé and Príncipe. It analyzes the institutional framework for oil sector development, which applies Milton Friedman'...

A New Strategy for Korea's Fiscal Policy in a Low Growth Environment

A New Strategy for Korea's Fiscal Policy in a Low Growth Environment »

Source: A New Strategy for Korea's Fiscal Policy in a Low Growth Environment

Volume/Issue: 2018/91

Series: IMF Working Papers

Author(s): Edda Zoli , Hou Wang , and Douglas Laxton

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 24 April 2018

ISBN: 9781484352724

Keywords: Asia and Pacific, Korea, Republic of, aging; long-term fiscal sustainability; structural reforms; potential output, aging, long-term fiscal sustainability, structural reforms, potential output, Forecasting and Simulation

Adverse demographics and other structural weaknesses impinge on Korea's long-term fiscal outlook and potential growth. Moreover, inadequate social protection is creating poverty and dampening consumption. The paper...