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Fiscal Policy Management in an Open Capital Regime

Fiscal Policy Management in an Open Capital Regime »

Source: Fiscal Policy Management in an Open Capital Regime

Volume/Issue: 1997/20

Series: IMF Working Papers

Author(s): Peter Heller

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 1997

ISBN: 9781451922158

Keywords: globalization, capital flows, capital inflows, fiscal position, fiscal stance

This paper argues that as countries open their capital regimes, the appropriate fiscal stance should become more conservative than when capital is immobile. Further fiscal adjustment may be necessary in the face of...

Taxation of Petroleum Products

Taxation of Petroleum Products »

Source: Taxation of Petroleum Products : Theory and Empirical Evidence

Volume/Issue: 1994/32

Series: IMF Working Papers

Author(s): Poonam Gupta , and Walter Mahler

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 1994

ISBN: 9781451979756

Keywords: petroleum products, fuel oil, automotive diesel, heavy fuel oil, petroleum prices

The domestic taxation of petroleum products is an important source of revenue in most countries. However, there is a wide variation of tax rates on petroleum products across countries, which cannot be explained by...