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2 A Simple Model of the Effects of Income Tax Rate Reductions on Economic Growth and Aggregate Supply »
Source: Supply-Side Tax Policy : Its Relevance to Developing Countries
Series: Books
Author(s): Ved Gandhi , Liam Ebrill , Parthasarathi Shome , Luis Manas Anton , Jitendra Modi , Fernando Sanchez-Ugarte , and George Mackenzie
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 15 June 1987
ISBN: 9780939934911
Keywords: tax evasion, tax incentives, taxation, tax rates, tax system
Both mainstream neoclassical economists and popular supply-side writers have in recent years espoused the view that labor supply, investment, and savings may be a good deal more sensitive to their after-tax...
APPENDICES »
Source: Supply-Side Tax Policy : Its Relevance to Developing Countries
Series: Books
Author(s): Ved Gandhi , Liam Ebrill , Parthasarathi Shome , Luis Manas Anton , Jitendra Modi , Fernando Sanchez-Ugarte , and George Mackenzie
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 15 June 1987
ISBN: 9780939934911
Keywords: tax evasion, tax incentives, taxation, tax rates, tax system
APPENDIX I Statistical Tables Jitendra R. Modi, Somchai Richupan, and Chris Wu Many of the statistical tables included in this Appendix were...
11 Are Export Duties Optimal in Developing Countries? Some Supply-Side Considerations »
Source: Supply-Side Tax Policy : Its Relevance to Developing Countries
Series: Books
Author(s): Ved Gandhi , Liam Ebrill , Parthasarathi Shome , Luis Manas Anton , Jitendra Modi , Fernando Sanchez-Ugarte , and George Mackenzie
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 15 June 1987
ISBN: 9780939934911
Keywords: tax evasion, tax incentives, taxation, tax rates, tax system
Export duties play an important role in the revenue structures of developing countries. For these countries, export duties are a useful tool for raising revenue, since compared with their enormous financing...
3 Are Labor Supply, Savings, and Investment Price-Sensitive in Developing Countries? A Survey of the Empirical Literature »
Source: Supply-Side Tax Policy : Its Relevance to Developing Countries
Series: Books
Author(s): Ved Gandhi , Liam Ebrill , Parthasarathi Shome , Luis Manas Anton , Jitendra Modi , Fernando Sanchez-Ugarte , and George Mackenzie
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 15 June 1987
ISBN: 9780939934911
Keywords: tax evasion, tax incentives, taxation, tax rates, tax system
This chapter aims to summarize the available empirical estimates of the impact of a number of direct tax instruments on labor supply, investment, and savings in developing countries with a view to determinin...
Chapter 19. Growing (Un)equal: Fiscal Policy and Income Inequality in China and BRIC+ »
Source: Inequality and Fiscal Policy
Series: Books
Author(s): Benedict Clements , Ruud Mooij , Sanjeev Gupta , and Michael Keen
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 21 September 2015
ISBN: 9781513567754
Keywords: income, tax, taxes, revenue, health
Introduction China provides an important case for analyzing the long-term evolution of household income inequality. Since the first wave of economic liberalization in the late 1970s,...
Chapter 20. The Quest for the Holy Grail: Efficient and Equitable Fiscal Consolidation in India »
Source: Inequality and Fiscal Policy
Series: Books
Author(s): Benedict Clements , Ruud Mooij , Sanjeev Gupta , and Michael Keen
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 21 September 2015
ISBN: 9781513567754
Keywords: income, tax, taxes, revenue, health
Introduction The need for continued fiscal consolidation in India is widely recognized (Kelkar, Rajaraman, and Misra 2012). However, a key challenge facing Indian policymakers is how...
6 Determinants of Income Tax Evasion Role of Tax Rates, Shape of Tax Schedules, and Other Factors »
Source: Supply-Side Tax Policy : Its Relevance to Developing Countries
Series: Books
Author(s): Ved Gandhi , Liam Ebrill , Parthasarathi Shome , Luis Manas Anton , Jitendra Modi , Fernando Sanchez-Ugarte , and George Mackenzie
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 15 June 1987
ISBN: 9780939934911
Keywords: tax evasion, tax incentives, taxation, tax rates, tax system
Supply-side tax policy is based on the presumption that high rates of income tax and more progressive income tax rate schedules encourage income tax evasion and therefore the lowering of tax rates and the pr...
7 Evidence on the Laffer Curve The Cases of Jamaica and India »
Source: Supply-Side Tax Policy : Its Relevance to Developing Countries
Series: Books
Author(s): Ved Gandhi , Liam Ebrill , Parthasarathi Shome , Luis Manas Anton , Jitendra Modi , Fernando Sanchez-Ugarte , and George Mackenzie
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 15 June 1987
ISBN: 9780939934911
Keywords: tax evasion, tax incentives, taxation, tax rates, tax system
This chapter evaluates the appropriateness of the tax reform proposals advocated by the so-called popular supply-side approach to economic policy in developing countries. The particular focus here is on the...
The IMF and Tax Reform* »
Source: The IMF and Tax Reform
Volume/Issue: 1990/39
Series: IMF Working Papers
Author(s): International Monetary Fund
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 April 1990
ISBN: 9781451977325
Keywords: taxation, tax reform, tax system, level of taxation, tax systems
The paper deals with the activities of Fund staff with taxation. It is made up of four parts. Part I outlines the connection between Fund major activities and taxation. Part II surveys general influences on Fund st...
IMF Executive Board Concludes 2015 Article IV Consultation with India »
Source: India : Staff Report for The 2015 Article IV Consultation
Volume/Issue: 2015/61
Series: IMF Staff Country Reports
Author(s): International Monetary Fund. Asia and Pacific Dept
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 11 March 2015
ISBN: 9781498341783
Keywords: inflation, market, markets, tax, monetary fund
This 2015 Article IV Consultation highlights that India's near-term growth outlook has improved, and the balance of risks is now more favorable, helped by increased political certainty, several positive policy acti...