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Environmental Tax Reform

Environmental Tax Reform »

Source: Environmental Tax Reform : Principles from Theory and Practice to Date

Volume/Issue: 2012/180

Series: IMF Working Papers

Author(s): Ian Parry , John Norregaard , and Dirk Heine

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2012

ISBN: 9781475505283

Keywords: design principles, externalities, fuel taxes, country evaluation, environmental tax, tax systems, tax reform, tax system, Nonrenewable Resources and Conservation: Government Policy, Energy: Government Policy,

This paper recommends a system of upstream taxes on fossil fuels, combined with refunds for downstream emissions capture, to reduce carbon and local pollution emissions. Motor fuel taxes should also account for con...

Coordinating Climate and Trade Policies

Coordinating Climate and Trade Policies »

Source: Coordinating Climate and Trade Policies : Pareto Efficiency and the Role of Border Tax Adjustments

Volume/Issue: 2012/289

Series: IMF Working Papers

Author(s): Michael Keen , and Christos Kotsogiannis

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 December 2012

ISBN: 9781475552942

Keywords: Environmental taxation, cap-and-trade, Pareto efficiency, border tax adjustments, carbon taxes, border tax, trade policies, trade taxes, Trade and Environment, General,

This paper explores the role of trade instruments in globally efficient climate policies, focusing on the central issue of whether some form of border tax adjustment (BTA) is warranted when carbon prices differ int...

Belgium: Selected Issues

Belgium: Selected Issues »

Source: Belgium : Selected Issues

Volume/Issue: 2003/50

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 March 2003

ISBN: 9781451803181

Keywords: local governments, revenues, debt, fiscal decentralization, budget

This Selected Issues paper analyzes fiscal devolution in Belgium. It examines long-term fiscal strategies for meeting the fiscal burden of population aging. The paper presents estimates of the fiscal costs of popul...

Kingdom of the Netherlands—Netherlands: Staff Report for the 2001 Article IV Consultation Supplementary Information

Kingdom of the Netherlands—Netherlands: Staff Report for the 2001 Article IV Consultation Supplementary Information »

Source: Kingdom of the Netherlands-Netherlands : Staff Report for the 2001 Article IV Consultation

Volume/Issue: 2001/94

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 July 2001

ISBN: 9781451829358

Keywords: tax rates, tax reform, financial sector, taxes, tax cuts

The strong output growth and labor market performance of recent years reflect both supply-side and demand-side factors. Fiscal restraint has a crucial role to play in containing the risk of further overheating, as...

Kingdom of the Netherlands—Netherlands: Staff Report for the 2001 Article IV Consultation

Kingdom of the Netherlands—Netherlands: Staff Report for the 2001 Article IV Consultation »

Source: Kingdom of the Netherlands-Netherlands : Staff Report for the 2001 Article IV Consultation

Volume/Issue: 2001/94

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 July 2001

ISBN: 9781451829358

Keywords: tax rates, tax reform, financial sector, taxes, tax cuts

The strong output growth and labor market performance of recent years reflect both supply-side and demand-side factors. Fiscal restraint has a crucial role to play in containing the risk of further overheating, as...

Belgium: Selected Issues

Belgium: Selected Issues »

Source: Belgium : Selected Issues

Volume/Issue: 2003/50

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 March 2003

ISBN: 9781451803181

Keywords: local governments, revenues, debt, fiscal decentralization, budget

This Selected Issues paper analyzes fiscal devolution in Belgium. It examines long-term fiscal strategies for meeting the fiscal burden of population aging. The paper presents estimates of the fiscal costs of popul...

Belgium: Selected Issues

Belgium: Selected Issues »

Source: Belgium : Selected Issues

Volume/Issue: 2003/50

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 March 2003

ISBN: 9781451803181

Keywords: local governments, revenues, debt, fiscal decentralization, budget

This Selected Issues paper analyzes fiscal devolution in Belgium. It examines long-term fiscal strategies for meeting the fiscal burden of population aging. The paper presents estimates of the fiscal costs of popul...

Kingdom of the Netherlands—Netherlands: Staff Report for the 2000 Article IV Consultation

Kingdom of the Netherlands—Netherlands: Staff Report for the 2000 Article IV Consultation »

Source: Kingdom of the Netherlands-Netherlands : Staff Report for the 2000 Article IV Consultation

Volume/Issue: 2000/73

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 June 2000

ISBN: 9781451829341

Keywords: budget, article, interest, debt, monetary conditions

The Netherlands showed strong growth and employment performance owing to its fiscal consolidation and structural reforms. Executive Directors commended the sound macroeconomic and structural policies, which have ra...

Iceland

Iceland »

Source: Iceland : Improving the Equity and Revenue Productivity of the Icelandic Tax System

Volume/Issue: 2010/213

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 July 2010

ISBN: 9781455207947

Keywords: interest, taxes, debt, tax system, tax systems

The Icelandic government has launched a review of the tax system, with a view to improving its income redistribution, growth orientation, and efficiency features, as well as increasing its revenue mobilization pote...

Czech Republic

Czech Republic »

Source: Czech Republic : Selected Issues

Volume/Issue: 2008/40

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 January 2008

ISBN: 9781451810271

Keywords: tax rate, income tax, personal income tax, corporate income tax

This paper reviews the fiscal reform of the Czech Republic, its key reform measures, and structural implications. The study also focuses on key challenges and demographic pressures facing the Czech economy, and des...