Search Results

You are looking at 1 - 10 of 107 items :

  • Economics - Macroeconomics x
Clear All
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...

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...

Technical Assistanceon Tax Policy: A Review

Technical Assistanceon Tax Policy: A Review »

Source: Technical Assistanceon Tax Policy : A Review

Volume/Issue: 1993/65

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 August 1993

ISBN: 9781451848625

Keywords: tax reform, tax systems, consumption taxes, tax reforms

This paper reviews recent experience of technical assistance on tax policy provided by the Fiscal Affairs Department to a selected but diversified group of countries that differ both in their geographical locations...

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...

A Primeron Mineral Taxation

A Primeron Mineral Taxation »

Source: A Primeron Mineral Taxation

Volume/Issue: 2001/139

Series: IMF Working Papers

Author(s): Thomas Baunsgaard

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2001

ISBN: 9781451856040

Keywords: mineral tax, mining and petroleum, mineral extraction, rate of return, tax system, fiscal stability, tax rate,

The paper discusses options available to tax mineral extraction projects particularly in developing countries. A desirable government share of the economic rent generated from mineral extraction can be achieved thr...

II. Commercial Bank Debt Restructuring

II. Commercial Bank Debt Restructuring »

Source: 1992 World Economic and Financial Surveys : Private Market Financing for Developing Countries 1992

Series: World Economic and Financial Surveys

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 1992

ISBN: 9781451940053

A number of countries, notably Argentina and Brazil, have made substantial progress toward restructuring commercial bank debt during the past year. In contrast, the use of debt conversions has continued to d...

Statistical Appendix

Statistical Appendix »

Source: 1992 World Economic and Financial Surveys : Private Market Financing for Developing Countries 1992

Series: World Economic and Financial Surveys

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 1992

ISBN: 9781451940053

Table A1. Amounts of Medium- and Long-Term Bank Debt Restructured, 1985–September 1992 1 (In millions of U....

I. Overview and Current Issues

I. Overview and Current Issues »

Source: 1992 World Economic and Financial Surveys : Private Market Financing for Developing Countries 1992

Series: World Economic and Financial Surveys

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 1992

ISBN: 9781451940053

This report reviews recent developments in private market financing for developing countries. 1 The last year has witnessed rapid change, as several major debtors have reached agr...

V Trade Policies of Developing Countries

V Trade Policies of Developing Countries »

Source: 1992 World Economic and Financial Surveys : Issues & Development in intl. Trade

Series: World Economic and Financial Surveys

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 1992

ISBN: 9781451939545

Since the mid-1980s, there has been a marked shift in the orientation of the trade and industrial policies of most developing countries 90 away from a heavy reliance on direct int...

Capítulo IV. La Integración Financiera Internacional y los Países en Desarrollo

Capítulo IV. La Integración Financiera Internacional y los Países en Desarrollo »

Source: Perspectivas de la economía mundial, octubre de 2001 : La revolución de la tecnología de la información

Series: World Economic Outlook

Author(s): International Monetary Fund. Research Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 December 2001

Language: Spanish

ISBN: 9781589060753

Diversas fuerzas han intervenido en la globalización de la economía mundial, a saber: el aumento del comercio de mercancías, la intensificación de los movimientos internacionales de capital, las mayores repe...