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Some International Issues in Commodity Taxation

Some International Issues in Commodity Taxation »

Source: 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

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...

Taxation of Petroleum Products

Taxation of Petroleum Products »

Source: Taxation of Petroleum Products : Theory and Empirical Evidence

Volume/Issue: 1994/32

Series: IMF Working Papers

Author(s): Poonam Gupta , and Walter Mahler

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 1994

ISBN: 9781451979756

Keywords: petroleum products, fuel oil, automotive diesel, heavy fuel oil, petroleum prices

The domestic taxation of petroleum products is an important source of revenue in most countries. However, there is a wide variation of tax rates on petroleum products across countries, which cannot be explained by...

Russia

Russia »

Source: Russia : Recent Economic Developments

Volume/Issue: 1997/63

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 13 August 1997

ISBN: 9781451832969

Keywords: credit, payments, prices, commercial banks, investors, Russian,

This paper describes economic developments in the Russian Federation during 1995-96. It reviews trends in the domestic economy. It describes developments in the public finances, monetary policy, financial sector, a...

VII External Trade and the Aftermath of the 1992 Devaluation

VII External Trade and the Aftermath of the 1992 Devaluation »

Source: Challenges to the Swedish Welfare State

Series: Occasional Papers

Author(s): Desmond Lachman , Ramana Ramaswamy , J. Green , Robert Hagemann , and Adam Bennett

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 06 October 1995

ISBN: 9781557754868

Keywords: pension, export prices, unemployment, labor market, recession

The 1992 devaluation of the Swedish krona fundamentally altered the trading circumstances of the Swedish economy. It did so in much the same manner as did the devaluations of other European economies followi...

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...