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France: Staff Report for the 2003 Article IV Consultation

France: Staff Report for the 2003 Article IV Consultation »

Source: France : Staff Report for the 2003 Article IV Consultation

Volume/Issue: 2003/334

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 October 2003

ISBN: 9781451813456

Keywords: interest, debt, pension reform, deficit, interest rates

Over the past several years, implementation of IMF recommendations has been lacking not so much in intention as in pace and timing owing to political economy considerations and a strong social preference for public...

A Quest for Revenue and Tax Incidence in Uganda

A Quest for Revenue and Tax Incidence in Uganda »

Source: 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

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...

Trends and Future Directions in Tax Policy Reform

Trends and Future Directions in Tax Policy Reform »

Source: 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

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...

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...

Harmonization of Domestic Consumption Taxes in Central and Western African Countries

Harmonization of Domestic Consumption Taxes in Central and Western African Countries »

Source: Harmonization of Domestic Consumption Taxes in Central and Western African Countries

Volume/Issue: 2006/8

Series: IMF Working Papers

Author(s): Lubin Kobla Doe

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 2006

ISBN: 9781451862683

Keywords: Harmonization, CEMAC, WAEMU, WAMZ, vat, excise tax, petroleum taxes, tax administration, Other Economic Systems: Performance and Prospects,

This paper examines the reform of the main domestic consumption taxes initiated by the CEMAC and the WAEMU aimed at reinforcing their economic integration. On the whole, compliance with the VAT is relatively weaker...

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...

Revenue Administration Reform in Middle Eastern Countries, 1994-2004

Revenue Administration Reform in Middle Eastern Countries, 1994-2004 »

Source: Revenue Administration Reform in Middle Eastern Countries, 1994-2004

Volume/Issue: 2005/203

Series: IMF Working Papers

Author(s): Jean-Paul Bodin , and William Joseph Crandall

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 2005

ISBN: 9781451862225

Keywords: Revenue, tax, customs, tax administration, tax administration reform, revenue collection,

The paper provides an overview of revenue administration reforms implemented in Middle Eastern and North African countries over the past decade with IMF assistance. Although reforming tax and customs administration...

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...

Petroleum Product Subsidies

Petroleum Product Subsidies »

Source: Petroleum Product Subsidies : Costly, Inequitable, and On the Rise

Volume/Issue: 2010/05

Series: IMF Staff Position Notes

Author(s): John Piotrowski , David Coady , Justin Tyson , Rolando Ossowski , Robert Gillingham , and Shamsuddin Tareq

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 February 2010

ISBN: 9781455239108

Keywords: Commodity price fluctuations, Oil exporting countries, Oil product prices, Oil subsidies, Price stabilization, Fiscal reforms, Governance, Taxes, Subsidies, Petroleum products

Petroleum product subsidies have again started to increase with the rebound in international prices. This note reviews recent developments in subsidy levels and argues that reforming the policy framework for settin...