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Honduras

Honduras »

Source: Honduras : Joint Staff Assessment of the Poverty Reduction Strategy Paper Progress Report

Volume/Issue: 2005/12

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 13 January 2005

ISBN: 9781451817089

Keywords: poverty reduction strategy, macroeconomic framework, public spending, poverty reduction strategy paper, tax reform

The paper discusses the Joint Staff Assessment (JSA) of the Poverty Reduction Strategy Paper (PRSP) Progress Report for Honduras. The first PRSP Progress Report of the Government of Honduras presents a complete rev...

Honduras
			: Joint Staff Assessment of the Poverty Reduction Strategy Paper Progress Report

Honduras : Joint Staff Assessment of the Poverty Reduction Strategy Paper Progress Report »

Volume/Issue: 2005/12

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 13 January 2005

DOI: http://dx.doi.org/10.5089/9781451817089.002

ISBN: 9781451817089

Keywords: poverty reduction strategy, macroeconomic framework, public spending, poverty reduction strategy paper, tax reform

The paper discusses the Joint Staff Assessment (JSA) of the Poverty Reduction Strategy Paper (PRSP) Progress Report for Honduras. The first PRSP Progress Report of the Government of Honduras presents a complete rev...

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...

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...

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...

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....

Appendix 2. Assessing Potential Revenue: Two Approaches

Appendix 2. Assessing Potential Revenue: Two Approaches »

Source: Fiscal Monitor, October 2013 : Taxing Times

Series: Fiscal Monitor

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 09 October 2013

ISBN: 9781484357583

Keywords: taxation, tax reform, fiscal projections, public debt, tax systems

The main text reports on two rather different ways of assessing revenue potential, giving complementary perspectives on the scope to raise more. Peer analysis Peer analysis,...