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Political Economy of Multi-Level Tax Assignments in Latin American Countries

Political Economy of Multi-Level Tax Assignments in Latin American Countries »

Source: Political Economy of Multi-Level Tax Assignments in Latin American Countries : Earmarked Revenue Versus Tax Autonomy

Volume/Issue: 2008/71

Series: IMF Working Papers

Author(s): Giorgio Brosio , and Ehtisham Ahmad

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2008

ISBN: 9781451869330

Keywords: taxation, property tax, tax administration, tax collections

A weakness of decentralization and overall tax reforms in Latin America is the lack of attention to adequate taxation at the subnational government. A reliance on shared taxes with extensive earmarking leads to wea...

Financial Intermediation Costs in Low-Income Countries

Financial Intermediation Costs in Low-Income Countries »

Source: Financial Intermediation Costs in Low-Income Countries : The Role of Regulatory, Institutional, and Macroeconomic Factors

Volume/Issue: 2012/140

Series: IMF Working Papers

Author(s): Tigran Poghosyan

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2012

ISBN: 9781475503937

Keywords: Net Interest Margins, Low Income Countries, Emerging Economies, market concentration, banking, net interest margin, competition, bank entry

We analyze factors driving persistently higher financial intermediation costs in low-income countries (LICs) relative to emerging market (EMs) country comparators. Using the net interest margin as a proxy for finan...

Public Expenditure Policy and the Environment

Public Expenditure Policy and the Environment »

Source: Public Expenditure Policy and the Environment : A Review and Synthesis

Volume/Issue: 1993/27

Series: IMF Working Papers

Author(s): Kenneth M. Miranda , Ian Parry , and Sanjeev Gupta

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 1993

ISBN: 9781451844443

Keywords: subsidy, environmental degradation, environmental policy

Commonly cited environmental instruments in the legal, regulatory, and fiscal domains are intended primarily to address market failures to ensure that environmental degradation and resource use is contained to appr...

Managing Capital Flows

Managing Capital Flows »

Source: Managing Capital Flows : Lessons From the Experience of Chile

Volume/Issue: 1998/168

Series: IMF Working Papers

Author(s): Bernard Laurens , and Jaime Cardoso

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 1998

ISBN: 9781451858235

Keywords: capital controls, capital inflows, contagion, reserve requirement, capital flows, central bank

As a result of the Asian crisis, methods of coping with volatile international capital markets have received considerable attention from observers and policymakers. It has been argued that the imposition by Chile o...

What Explains Private Saving in Mexico?1

What Explains Private Saving in Mexico?1 »

Source: What Explains Private Saving in Mexico?

Volume/Issue: 2006/191

Series: IMF Working Papers

Author(s): Andrew Swiston , and Ales Bulir

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 August 2006

ISBN: 9781451864519

Keywords: private saving, Ricardian equivalence, dependency ratio, pension, domestic saving,

This paper examines the factors influencing Mexico's private saving rate. Cross-country analysis finds that Mexico's private saving is somewhat higher than could be explained by its fundamentals, but lower than in...

Fiscal Adjustment in Sudan Size, Speed, and Composition

Fiscal Adjustment in Sudan Size, Speed, and Composition »

Source: Fiscal Adjustment in Sudan Size, Speed, and Composition

Volume/Issue: 2010/79

Series: IMF Working Papers

Author(s): S. M. Ali Abbas , Kenji Moriyama , and Abdul Naseer

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2010

ISBN: 9781451982220

Keywords: intertemporal budget constraint, oil revenue, tax rates, fiscal adjustment, oil producing,

The paper aims to identify the optimal size, speed and composition of the medium-term fiscal adjustment in the context of Sudan's limited oil reserves. The permanently sustainable non-oil primary balance approach s...

Did Botswana Escape from the Resource Curse?

Did Botswana Escape from the Resource Curse? »

Source: Did Botswana Escape from the Resource Curse?

Volume/Issue: 2006/138

Series: IMF Working Papers

Author(s): Atsushi Iimi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 2006

ISBN: 9781451863987

Keywords: natural resource, natural resource abundance, natural resource management, middle-income countries, Estimation, Exhaustible Resources and Economic Development,

Botswana is typical of the countries that are endowed with abundant natural resources. Although it is commonly accepted that resource-rich economies tend to fail in accelerating growth, Botswana has experienced the...

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...

A Statistical Analysis of Banking Performance in the Eastern Caribbean Currency Union in the 1990s

A Statistical Analysis of Banking Performance in the Eastern Caribbean Currency Union in the 1990s »

Source: A Statistical Analysis of Banking Performance in the Eastern Caribbean Currency Union in the 1990s

Volume/Issue: 2001/105

Series: IMF Working Papers

Author(s): V. Juan-Ramon , Ruby Randall , and Oral Williams

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 August 2001

ISBN: 9781451852820

Keywords: Bank Structure, Competition, Performance, banking, bank size, foreign banks, banking system, foreign bank

Private foreign banks dominate the banking system although their market share declined in the 1990s while that of private indigenous banks increased. The banking system was not concentrated either within or across...

The Great Rebalancing Act

The Great Rebalancing Act »

Source: The Great Rebalancing Act : Can Investment Be a Lever in Asia?

Volume/Issue: 2011/35

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 2011

ISBN: 9781455217915

Keywords: Rebalancing, financing constraints, private investment, capital goods, investment spending, investment rate, venture capital, Economywide Country Studies: Asia including Middle East,

Ensuring stable growth in the postcrisis world economy will require a rebalancing of economic activity in several countries. In Asia's export-dependent economies, this entails relying more on private domestic deman...