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Appendix 2. Assessing Potential Revenue: Two Approaches »
Chapter
Source: 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
ISBN: 9781484357583
Keywords: taxation, tax reform, fiscal projections, public debt, tax systems
The main text reports on two rather different ways of assessing revenue potential, giving complementary perspectives on the scope to raise more. Peer analysis Peer analysis,...

Methodological and Statistical Appendix »
Chapter
Source: 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
ISBN: 9781484357583
Keywords: taxation, tax reform, fiscal projections, public debt, tax systems
This appendix comprises five sections: “Data and Conventions” provides a general description of the data and of the conventions used for calculating economy group composites. “Fiscal Policy Assumptions” summ...

Back Matter »
Back Matter
Source: 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
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...