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Coordinating Climate and Trade Policies

Coordinating Climate and Trade Policies »

Source: Coordinating Climate and Trade Policies : Pareto Efficiency and the Role of Border Tax Adjustments

Volume/Issue: 2012/289

Series: IMF Working Papers

Author(s): Michael Keen , and Christos Kotsogiannis

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 December 2012

ISBN: 9781475552942

Keywords: Environmental taxation, cap-and-trade, Pareto efficiency, border tax adjustments, carbon taxes, border tax, trade policies, trade taxes, Trade and Environment, General,

This paper explores the role of trade instruments in globally efficient climate policies, focusing on the central issue of whether some form of border tax adjustment (BTA) is warranted when carbon prices differ int...

A Quest for Revenue and Tax Incidence in Uganda

A Quest for Revenue and Tax Incidence in Uganda »

Volume/Issue: 2001/24

Series: IMF Working Papers

Author(s): John Matovu , Duanjie Chen , and Ritva Reinikka-Soininen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2001

DOI: http://dx.doi.org/10.5089/9781451844146.001

ISBN: 9781451844146

Keywords: Tax Incidence, tax rate, tax system, excise taxes, Taxation and Subsidies: Incidence, Business Taxes and Subsidies including sales and value-added (VAT),

This paper examines tax policy and tax reforms in Uganda. Using household survey evidence, the paper identifies which taxes are progressive and investigates whether tax reforms have made the poor better or worse of...

Coordinating Climate and Trade Policies
			: Pareto Efficiency and the Role of Border Tax Adjustments

Coordinating Climate and Trade Policies : Pareto Efficiency and the Role of Border Tax Adjustments »

Volume/Issue: 2012/289

Series: IMF Working Papers

Author(s): Michael Keen , and Christos Kotsogiannis

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 December 2012

DOI: http://dx.doi.org/10.5089/9781475552942.001

ISBN: 9781475552942

Keywords: Environmental taxation, cap-and-trade, Pareto efficiency, border tax adjustments, carbon taxes, border tax, trade policies, trade taxes, Trade and Environment, General,

This paper explores the role of trade instruments in globally efficient climate policies, focusing on the central issue of whether some form of border tax adjustment (BTA) is warranted when carbon prices differ int...

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 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...

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...

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...