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Targeting, Cascading, and Indirect Tax Design

Keen, Michael - International Monetary Fund (IMF) - 2013

better serve their interests. It then explores the welfare costs from cascading taxes, showing that these may actually be …

Persistent link: https://www.econbiz.de/10011123815

Modeling the Impact of Taxes on Petroleum Exploration and Development

Smith, James L. - International Monetary Fund (IMF) - 2012

We present a simple model of petroleum exploration and development that can be applied to study the performance of alternative tax systems and identify potential distortions. Although the model is a highly simplified, it incorporates many factors and some of the key tradeoffs that would...

Persistent link: https://www.econbiz.de/10011142038

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

Capital Account Liberalization and Corporate Taxes

Lockwood, Ben; Devereux, Michael B.; Redoano, Michela - International Monetary Fund (IMF) - 2003

, and (2i) allowing exchange controls to affect the intensity of strategic interaction between countries in setting taxes …

Persistent link: https://www.econbiz.de/10005769264

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

Distortionary Taxation and the Debt Laffer Curve

Husain, Aasim M. - International Monetary Fund (IMF) - 1992

This paper highlights the importance of the role of the domestic tax system in determining the economic consequences of an external debt overhang. A simple taxation scheme is specified and it is shown that a country can be on the “wrong side” of its debt Laffer curve only if it is on the...

Persistent link: https://www.econbiz.de/10005826028

Two Approaches to Resolving Nonperforming Assets During Financial Crises

Woo, D. - International Monetary Fund (IMF) - 2000

The unprecedented rise in nonperforming assets during the recent Asian financial crisis severely tested the limit and capacity of the existing asset management infrastructure, leading policymakers to consider new approaches to resolve them. This paper examines two such approaches—the creation...

Persistent link: https://www.econbiz.de/10005826132

Caribbean Approaches to Economic Stabilization

Hilaire, Alvin - International Monetary Fund (IMF) - 2000

In the late 1980s Barbados, Guyana, Jamaica, and Trinidad and Tobago found themselves in severe economic difficulties. Their ensuing economic strategies were all market-based, featured fiscal contraction and trade liberalization, multilateral support loans and, later on, tax and financial sector...

Persistent link: https://www.econbiz.de/10005769224

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

Taxes and Tradable Permits As Instruments for Controlling Pollution; Theory and Practice

Norregaard, John; Reppelin-Hill, Valérie - International Monetary Fund (IMF) - 2000

This paper examines the relative merits of two dominant economic instruments for reducing pollution—”green” taxes and … other. In practice, however, most countries have relied more on taxes than on permits to control pollution. The analysis …. While many, particularly European countries, currently have long-term programs involving environmental taxes, a willingness …

Persistent link: https://www.econbiz.de/10005604886