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International Monetary Fund - 1990

A central requirement in the rapid movement of German Democratic Republic (GDR) toward a market economy is the introduction of a market-oriented tax system. The paper highlights the main features of the traditional socialist tax structure of the GDR and the current tax structure of the Federal...

Persistent link: https://www.econbiz.de/10014395890

Fiscal Policy and External Performance : The Turkish Experience

International Monetary Fund - 1989

In 1980 Turkey embarked on a far-reaching stabilization and liberalization program, which contributed to export-led growth and a significant movement toward both domestic and external equilibrium. Later, as fiscal policy was partly reoriented from a restrictive to an expansionary stance while...

Persistent link: https://www.econbiz.de/10014395994

Tax Reform in Economies in Transition : A Brief Introduction to the Main Issues

Tanzi, Vito - 1991

The transition from a command to a market economy requires profound reforms of the tax system. Such a transition will put downward pressures on the level of taxation at a time when public expenditure remains high. This paper outlines the main characteristics of the tax systems in...

Persistent link: https://www.econbiz.de/10014396003

Tax Policy and the Environment : Theory and Practice

Nellor, David C. L. - 1994

This paper provides a framework for examining environment taxes. It reviews the theoretical efficiency of three types … of environment taxes: taxes on emissions or Pigouvian taxes; taxes on productive inputs or consumer goods whose use is … related to environmental damage; and environment-related provisions in other taxes. A survey of environment taxes in 42 …

Persistent link: https://www.econbiz.de/10014396030

Fiscal Revenue and Inflationary Finance

Choudhry, Nurun N. - 1990

This paper analyzes the erosion of fiscal revenue by inflation resulting from the issuance of money. The empirical evidence for a number of developing countries supports the well-known hypothesis that an increase in inflation will result in a fall in real fiscal revenue because of collection...

Persistent link: https://www.econbiz.de/10014396042

Taxation and Unemployment

Zee, Howell H. - 1996

This paper reviews conceptual linkages between taxation and unemployment, available empirical evidence and country policies that may have a bearing on these linkages in the OECD and in a sample of developing and transitional economies, Fund policy advice on these issues, and tax policy options...

Persistent link: https://www.econbiz.de/10014396074

Investment in Housing in the United States : A Portfolio Approach: The Possible Effects of Changes in Tax Policy

Andersson, Krister - 1990

It is well known that the preferential tax treatment of housing induces an inefficient allocation of saving and investment. This paper analyzes, in a portfolio framework, how eliminating the deductibility of mortgage interest payments for federal income tax purposes might affect investment in...

Persistent link: https://www.econbiz.de/10014396102

Fiscal Expansion and External Current Account Balance

International Monetary Fund - 1988

This paper analyzes, in a general equilibrium framework, how fiscal policy transmits its effects to the current account of the balance of payments. In discussing the role of fiscal policies in the Fund’s stabilization programs, the paper compares different approaches to explain the...

Persistent link: https://www.econbiz.de/10014396103

Fiscal-Monetary Mix and Exchange Rate Movements in the Major Industrial Countries, 1980-1984

International Monetary Fund - 1988

This paper analyzes the financial policies pursued in the major industrial countries under the flexible exchange rate regime, and links misalignments in policies and their mixes to exchange rate variations among the major currencies. A number of indicators note that misalignments in fiscal...

Persistent link: https://www.econbiz.de/10014396106

Distributional Implications of Government Tax and Expenditure Policies : Issues, Problems, and Methodology

International Monetary Fund - 1988

for distributional purposes than taxes but are also more difficult to analyze and evaluate. The paper concludes that more …

Persistent link: https://www.econbiz.de/10014396116