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Germany

Germany »

Source: Germany : Detailed Assessment Report on Anti-Money Laundering and Combating the Financing of Terrorism

Volume/Issue: 2010/78

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 24 March 2010

ISBN: 9781451981810

Keywords: law enforcement, money laundering, legal assistance, professional secrecy, competent authorities

This Detailed Assessment Report reviews antimoney laundering and combating the financing of terrorism (AML/CFT) measures for Germany. The report reveals that Germany has introduced a number of measures in recent ye...

Indirect Taxes on International Aviation

Indirect Taxes on International Aviation »

Source: Indirect Taxes on International Aviation

Volume/Issue: 2006/124

Series: IMF Working Papers

Author(s): Jon Strand , and Michael Keen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2006

ISBN: 9781451863840

Keywords: aviation taxes, aviation fuel, fuel tax, airlines, airline, air transport, Air Transportation,

This paper examines the case for internationally coordinated indirect taxes on aviation (as a source of general revenue-not (necessarily) as a source of development finance). The case for such taxes is strong: the...

The Impact of Economic Securityon Bank Deposits and Investment1

The Impact of Economic Securityon Bank Deposits and Investment1 »

Source: The Impact of Economic Securityon Bank Deposits and Investment

Volume/Issue: 1998/98

Series: IMF Working Papers

Author(s): Michael Fabricius

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 1998

ISBN: 9781451852110

Keywords: Economic Security, Institutions, Bank Deposits, institutional variables, correlation, explanatory power, institutional quality, standard deviation

This paper highlights the importance of institutions in explaining the variation of investment rates and of two measures of bank deposits across countries. A general index of economic security is created for 130 co...

Dealing with Increased Risk of Natural Disasters

Dealing with Increased Risk of Natural Disasters »

Source: Dealing with Increased Risk of Natural Disasters : Challenges and Options

Volume/Issue: 2003/197

Series: IMF Working Papers

Author(s): Michael Keen , Paul Freeman , and Muthukumara Mani

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 2003

ISBN: 9781451860030

Keywords: Natural Disasters, Climate Change, Urbanization, disaster, disasters, hurricane, disaster risk, Fiscal Policies and Behavior of Economic Agents: General, Economic Development: General, Natural Disaster,

Natural disaster risk is emerging as an increasingly important constraint on economic development and poverty reduction. This paper first sets out the key stylized facts in the area-that the costs of disaster have...

13 Role of the Central Bank in Banking Crisis: An Overview

13 Role of the Central Bank in Banking Crisis: An Overview »

Source: The Evolving Role of Central Banks

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1991

ISBN: 9781557751850

Keywords: central bank, banking, monetary policy, national bank, inflation

In recent years, bank failure has become a growth industry. Banking crisis around the world has become so pervasive that many central bankers are likely to have some personal experi...

12 Presumptive Taxation

12 Presumptive Taxation »

Source: Tax Law Design and Drafting, Volume 1

Series: Books

Author(s): Victor Thuronyi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 August 1996

ISBN: 9781557755872

Keywords: inflation, vat, social security, taxation, tax administration

I. General Concepts Presumptive taxation involves the use of indirect means to ascertain tax liability, which differ from the usual rules based on the taxpayer’s accounts....

4 Law of Tax Administration and Procedure

4 Law of Tax Administration and Procedure »

Source: Tax Law Design and Drafting, Volume 1

Series: Books

Author(s): Victor Thuronyi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 August 1996

ISBN: 9781557755872

Keywords: inflation, vat, social security, taxation, tax administration

Tax administration law covers an enormous number of issues. An essay that attempted to cover each issue in detail would run on for volumes, rather than pages. To keep the discussion at a reasonable length, t...

24 Effectiveness and Implications of Limits on Central Bank Credit to the Government

24 Effectiveness and Implications of Limits on Central Bank Credit to the Government »

Source: The Evolving Role of Central Banks

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1991

ISBN: 9781557751850

Keywords: central bank, banking, monetary policy, national bank, inflation

The main purpose of this paper is to explore the role and consequences of limiting central bank lending to the government. In the first section, the legal provisions that were in fo...

13 Adjusting Taxes for Inflation

13 Adjusting Taxes for Inflation »

Source: Tax Law Design and Drafting, Volume 1

Series: Books

Author(s): Victor Thuronyi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 August 1996

ISBN: 9781557755872

Keywords: inflation, vat, social security, taxation, tax administration

Most countries do not adjust their tax systems for inflation, or do so only partially. When inflation reaches significant levels, however, its effects on the tax system cannot be ignored. The best remedy is...

3 Drafting Tax Legislation

3 Drafting Tax Legislation »

Source: Tax Law Design and Drafting, Volume 1

Series: Books

Author(s): Victor Thuronyi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 August 1996

ISBN: 9781557755872

Keywords: inflation, vat, social security, taxation, tax administration

I. Introduction Drafting tax laws is a subspecialty of legislative drafting in general. 1 This chapter does not attempt a comprehensive treatment bu...