Volume/Issue: 2013/57
Series: IMF Working Papers
Author(s):
Michael Keen
Publisher: INTERNATIONAL MONETARY FUND
Publication Date:
28
February
2013
DOI: http://dx.doi.org/10.5089/9781475566055.001
ISBN: 9781475566055
This paper addresses two fundamental issues in indirect tax design. It first revisits the case for reduced rates on items especially important to the poor, establishing conditions under which even very crudely targ...
Volume/Issue: 2012/182
Series: IMF Working Papers
Author(s):
Francesco Grigoli
, and
Eduardo Ley
Publisher: INTERNATIONAL MONETARY FUND
Publication Date:
01
July
2012
DOI: http://dx.doi.org/10.5089/9781475505306.001
ISBN: 9781475505306
It is generally acknowledged that the government's output is difficult to define and its value is hard to measure. The practical solution, adopted by national accounts systems, is to equate output to input costs. H...
Volume/Issue: 1988/7
Series: IMF Working Papers
Author(s):
International Monetary Fund
Publisher: INTERNATIONAL MONETARY FUND
Publication Date:
01
January
1988
DOI: http://dx.doi.org/10.5089/9781451928266.001
ISBN: 9781451928266
This paper pursues several objectives. First, it presents a sketch of a positive (or real-world) theory of public sector intervention. Second, it analyzes in some detail the activity of the public sector in nine ma...