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Fiscal Positions in Latin America; Have they Really Improved?
Zettelmeyer, Jeromin; Hollar, Ivanna Vladkova - International Monetary Fund (IMF) - 2008
Fiscal performance in Latin America looks much improved this decade compared to the 1980s or 1990s. Is this a "structural" improvement or likely to be transitory? This paper answers this question by estimating the relationship between non-commodity revenue and the economic cycle, and evaluating...
Persistent link: https://www.econbiz.de/10005769082
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A Quest for Revenue and Tax Incidence in Uganda
Matovu, John; Chen, Duanjie; Reinikka-Soininen, Ritva - International Monetary Fund (IMF) - 2001
taxes are progressive and investigates whether tax reforms have made the poor better or worse off. Household survey analysis …
Persistent link: https://www.econbiz.de/10005263814
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Determinants of Tax Revenue Efforts in Developing Countries
Gupta, Abhijit Sen - International Monetary Fund (IMF) - 2007
of direct and indirect taxes etc. The paper also makes use of a revenue performance index, and finds that while several …
Persistent link: https://www.econbiz.de/10005264219
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Fiscal Sustainability; The Case of Eritrea
Yamauchi, Ayumu - International Monetary Fund (IMF) - 2004
The paper examines fiscal sustainability issues for the case of Eritrea but has wider implications for addressing fiscal and debt sustainability. It begins with a formal definition and explanation of analytical sustainability indicators, followed by an assessment of the causes of fiscal deficits...
Persistent link: https://www.econbiz.de/10005826168
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Understanding Countries’ Tax Effort
Fenochietto, Ricardo; Pessino, Carola - International Monetary Fund (IMF) - 2013
This paper presents a model to determine the tax effort and tax capacity of 113 countries and the main variables on which they depend. The results and the model allow a clear determination of which countries are near their tax capacity and which are some way from it, and therefore, could...
Persistent link: https://www.econbiz.de/10011141998
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Revenue Administration Reform in Middle Eastern Countries, 1994-2004
Bodin, Jean-Paul; Crandall, William Joseph - International Monetary Fund (IMF) - 2005
The paper provides an overview of revenue administration reforms implemented in Middle Eastern and North African countries over the past decade with IMF assistance. Although reforming tax and customs administration is neither quick nor simple, several countries in the region have embarked on...
Persistent link: https://www.econbiz.de/10005599462
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U.S. Tax Reform; An Overview of the Current Debate and Policy Options
Dalsgaard, Thomas - International Monetary Fund (IMF) - 2005
In the context of the current tax policy debate in the United States, this paper reviews and discusses some of the main recurrent themes, as well as some of the most important tax reform proposals put forward over the past two decades. It finds that although there seems to be widespread...
Persistent link: https://www.econbiz.de/10005825846
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Fiscal Policy Through Time-Varying Tax Rates; If and How
Kaufman, Martin David - International Monetary Fund (IMF) - 2000
policy can effectively be implemented in practice. While, in principle, variable taxes could improve welfare in some cases …-tax break is in a better footing to boost consumption and welfare than an income-tax break. A hike in consumption taxes can also …. However, variable taxes are subject to serious implementation problems fettering their use. …
Persistent link: https://www.econbiz.de/10005825866
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Issues in Intergovernmental Fiscal Relations in China
Dabla-Norris, Era - International Monetary Fund (IMF) - 2005
The paper reviews the changing nature of intergovernmental fiscal relations between the provinces and the central government in China over the past two decades and provides an assessment of the success of previous reforms in meeting their objectives. Key existing weaknesses in the current system...
Persistent link: https://www.econbiz.de/10005826054
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Fiscal Rules and Countercyclical Policy; Frank Ramsey Meets Gramm-Rudman-Hollings
Tanner, Evan - International Monetary Fund (IMF) - 2003
Fiscal rules—legal restrictions on government borrowing, spending, or debt accumulation (like the Gramm-Rudman-Hollings Act in the United States)—have recently been adopted or considered in several countries, both industrial and developing. Previous literature stresses that such laws...
Persistent link: https://www.econbiz.de/10005826095