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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...

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...

Iceland

Iceland »

Source: Iceland : Advancing Tax Reform and the Taxation of Natural Resources

Volume/Issue: 2011/138

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 June 2011

ISBN: 9781455272518

Keywords: taxes, interest, debt, property tax, payments

This study focused on environmental tax measures, and on allocation, pricing, and taxation of Iceland's major hydropower and geothermal resources. Measures to secure the tax base for the corporate income tax (CIT)...

Tax and Welfare Reforms in the Czech Republic-Structural Implications and Challenges

Tax and Welfare Reforms in the Czech Republic-Structural Implications and Challenges »

Source: Tax and Welfare Reforms in the Czech Republic-Structural Implications and Challenges

Volume/Issue: 2008/52

Series: IMF Working Papers

Author(s): Thomas Dalsgaard

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2008

ISBN: 9781451869149

Keywords: Structural reform, marginal effective tax rates, flat tax, tax rates, taxation, effective tax rates, tax credits, personal income tax,

The paper provides an analysis and discussion of key structural implications of the 2007 and 2008 welfare and tax reforms in the Czech Republic. Based on a detailed micro-study of marginal and average effective tax...

Zero Corporate Income Tax in Moldova

Zero Corporate Income Tax in Moldova »

Source: Zero Corporate Income Tax in Moldova : Tax Competition and Its Implications for Eastern Europe

Volume/Issue: 2008/203

Series: IMF Working Papers

Author(s): Marcin Piatkowski , and Mariusz Jarmuzek

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 August 2008

ISBN: 9781451870619

Keywords: corporate tax, tax coordination, corporate tax rates, tax revenue, Moldova, Republic of,

Global economic integration intensified tax competition and raised concerns about the resulting "race to the bottom", which could undermine public investment and social spending. The aim of this paper is to test pr...

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...

Malta

Malta »

Source: Malta : Selected Issues and Statistical Appendix

Volume/Issue: 1999/72

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 August 1999

ISBN: 9781451826593

Keywords: indirect taxes, import duties, tax system, import taxes, excise tax

This Selected Issues paper and Statistical Appendix analyzes the fiscal and structural issues affecting Malta's economic performance, specifically the public enterprises and the tax system. The paper focuses on exc...

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...