Search Results

You are looking at 1 - 9 of 9 items :

  • Taxation - General x
Clear All
Belgium: Selected Issues

Belgium: Selected Issues »

Source: Belgium : Selected Issues

Volume/Issue: 2003/50

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 March 2003

ISBN: 9781451803181

Keywords: local governments, revenues, debt, fiscal decentralization, budget

This Selected Issues paper analyzes fiscal devolution in Belgium. It examines long-term fiscal strategies for meeting the fiscal burden of population aging. The paper presents estimates of the fiscal costs of popul...

Iceland

Iceland »

Source: Iceland : Improving the Equity and Revenue Productivity of the Icelandic Tax System

Volume/Issue: 2010/213

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 July 2010

ISBN: 9781455207947

Keywords: interest, taxes, debt, tax system, tax systems

The Icelandic government has launched a review of the tax system, with a view to improving its income redistribution, growth orientation, and efficiency features, as well as increasing its revenue mobilization pote...

Belgium: Selected Issues

Belgium: Selected Issues »

Source: Belgium : Selected Issues

Volume/Issue: 2003/50

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 March 2003

ISBN: 9781451803181

Keywords: local governments, revenues, debt, fiscal decentralization, budget

This Selected Issues paper analyzes fiscal devolution in Belgium. It examines long-term fiscal strategies for meeting the fiscal burden of population aging. The paper presents estimates of the fiscal costs of popul...

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...

Iceland

Iceland »

Source: Iceland : Advancing Tax Reform and the Taxation of Natural Resources

Volume/Issue: 2011/138

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 June 2011

ISBN: 9781455272518

Keywords: taxes, interest, debt, property tax, payments

This study focused on environmental tax measures, and on allocation, pricing, and taxation of Iceland's major hydropower and geothermal resources. Measures to secure the tax base for the corporate income tax (CIT)...

Taxes and Tradable Permits As Instruments for Controlling Pollution

Taxes and Tradable Permits As Instruments for Controlling Pollution »

Source: Taxes and Tradable Permits As Instruments for Controlling Pollution : Theory and Practice

Volume/Issue: 2000/13

Series: IMF Working Papers

Author(s): John Norregaard , and Valerie Reppelin

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 2000

ISBN: 9781451842999

Keywords: Environmental taxes, tradable permits, emission, pollution, emission tax, emission taxes

This paper examines the relative merits of two dominant economic instruments for reducing pollution—”green” taxes and tradable permits. Theoretically, the two instruments share many similaritie...

Malta

Malta »

Source: Malta : Selected Issues and Statistical Appendix

Volume/Issue: 1999/72

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 August 1999

ISBN: 9781451826593

Keywords: indirect taxes, import duties, tax system, import taxes, excise tax

This Selected Issues paper and Statistical Appendix analyzes the fiscal and structural issues affecting Malta's economic performance, specifically the public enterprises and the tax system. The paper focuses on exc...

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...

Taxation in Latin America

Taxation in Latin America »

Source: 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

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...