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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...

Mineral Taxation, Market Failure, and the Environment

Mineral Taxation, Market Failure, and the Environment »

Source: IMF Staff papers : Volume 40 No. 1

Volume: 40

Series: IMF Staff Papers

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 1993

ISBN: 9781451956986

The declines in economic activity experienced by Bulgaria, the Czech and Slovak Federal Republic, and Romania in the period since market-oriented reforms were initiated are analyzed. After reviewing developments in...

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...

Austria: 2012 Article IV Consultation

Austria: 2012 Article IV Consultation »

Source: Austria : 2012 Article IV Consultation: Staff Report; Informational Annex; Statement by the Staff Representative; Public Information Notice on the Executive Board Discussion; and Statement by the Executive Director for Austria

Volume/Issue: 2012/251

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 August 2012

ISBN: 9781475506778

Keywords: retirement, pension, early retirement, health care, retirement age

Austria has relatively strong macroeconomic fundamentals, but also deep ties with the rest of the euro area. The legacy of an overly ambitious eastward financial sector expansion has created substantial challenges...

Investment Incentives and Effective Tax Rates in the Philippines

Investment Incentives and Effective Tax Rates in the Philippines »

Source: Investment Incentives and Effective Tax Rates in the Philippines : A Comparison With Neighboring Countries

Volume/Issue: 2008/207

Series: IMF Working Papers

Author(s): Alexander Klemm , Dennis Botman , and Reza Baqir

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2008

ISBN: 9781451870657

Keywords: Effective tax rates, South-East Asia, Tax holidays, tax rates, tax incentives, tax rate, taxation,

We compare the general tax provisions and investment incentives in the Philippines to six other east-Asian economies-Malaysia, Indonesia, Lao, Vietnam, Cambodia, and Thailand. We calculate effective tax rates and f...

Republic of Armenia

Republic of Armenia »

Source: Republic of Armenia : Recent Economic Developments and Selected Issues

Volume/Issue: 2001/78

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 May 2001

ISBN: 9781451801446

Keywords: electricity, capital expenditures, debt service, tax revenues, state budget

This report provides an overview of the recent economic developments in Armenia by analyzing its output growth, prices, wages, employment, public finances and social safety net, monetary and exchange rate developme...

From Stimulus to Consolidation: Revenue and Expenditure Policies in Advanced and Emerging Economies

From Stimulus to Consolidation: Revenue and Expenditure Policies in Advanced and Emerging Economies »

Source: From Stimulus to Consolidation : Revenue and Expenditure Policies in Advanced and Emerging Economies

Series: Departmental Papers / Policy Papers

Author(s): Benedict Clements , Juan Toro R. , and Victoria Perry

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 06 October 2010

ISBN: 9781616350420

Keywords: pension, retirement, tax rates, pensions, taxation

This paper identifies policy tools that could be used for fiscal consolidation in advanced and emerging economies in the years ahead. The consolidation strategy, particularly in advanced countries, should aim to st...

Tax Policy

Tax Policy »

Source: Tax Policy : Recent Trends and Coming Challenges

Volume/Issue: 2007/274

Series: IMF Working Papers

Author(s): Tehmina S. Khan , and John Norregaard

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2007

ISBN: 9781451868371

Keywords: Tax reform, personal income tax, corporate income tax, value-added tax, tax wedge, green taxes, taxation, tax revenues, tax rates, tax systems,

This paper provides an overview of the key economic factors that shape tax policy reform in many high-income countries, developing countries, and/or transition economies. The paper describes and evaluates global an...

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...

IV Trade Liberalization in Eastern European Countries

IV Trade Liberalization in Eastern European 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

In the past few years. Eastern European countries have initiated and in some cases accelerated comprehensive reform programs designed to transform their economic systems rapidly into market-based economies....