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Tax Administration and the Small Taxpayer

Tax Administration and the Small Taxpayer »

Volume/Issue: 2004/2

Series: IMF Policy Discussion Papers

Author(s): Parthasarathi Shome

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2004

DOI: http://dx.doi.org/10.5089/9781451974577.003

ISBN: 9781451974577

Keywords: Services sector, Tax policy, Tax administration, small taxpayers, large taxpayer units, tax administration and the small taxpayer, taxpayers, income tax, single tax, tax system,

Small taxpayers should pay their appropriate revenue share while their compliance costs should be reduced. This assumes importance as restructuring in emerging markets has meant rapid growth in services through sel...

India
			: 2019 Article IV Consultation-Press Release; Staff Report; Staff Statement and Statement by the Executive Director for India

India : 2019 Article IV Consultation-Press Release; Staff Report; Staff Statement and Statement by the Executive Director for India »

Volume/Issue: 2019/385

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Asia and Pacific Dept

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 December 2019

DOI: http://dx.doi.org/10.5089/9781513524108.002

ISBN: 9781513524108

Keywords: Balance of payments, External sector, Economic growth, Economic indicators, Consumption, ISCR, CR, RBI, staff report, percent of GDP

This 2019 Article IV Consultation with India discusses that India has been among the world's fastest-growing economies in recent years, lifting millions out of poverty. However, growth slowed to a six-year low in t...

India
			: Selected Issues

India : Selected Issues »

Volume/Issue: 1998/112

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 November 1998

DOI: http://dx.doi.org/10.5089/9781451818536.002

ISBN: 9781451818536

Keywords: tax revenue, tax system, tax reforms, tax elasticity, taxation

This Selected Issues paper on India reviews the revenue impact of tax reforms implemented by the central government since 1991. The paper highlights that since 1991, tax reforms have been an integral part of econom...

IMF Survey, Volume 34, Issue 14

IMF Survey, Volume 34, Issue 14 »

Volume/Issue: 34/14

Series: IMF Survey

Author(s): International Monetary Fund. External Relations Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 09 August 2005

DOI: http://dx.doi.org/10.5089/9781451938760.023

ISBN: 9781451938760

Keywords: tax treaties, international monetary fund, tax policy, public sector

The Web edition of the IMF Survey is updated several times a week, and contains a wealth of articles about topical policy and economic issues in the news. Access the latest IMF research, read interviews, and listen...

Targeting, Cascading, and Indirect Tax Design

Targeting, Cascading, and Indirect Tax Design »

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

Keywords: Targeting, Cascading, taxation, public spending, input taxation, tax design, tax revenue,

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...

Tax Policy and Reform for Foreign Direct Investment in Developing Countries

Tax Policy and Reform for Foreign Direct Investment in Developing Countries »

Volume/Issue: 1990/70

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 1990

DOI: http://dx.doi.org/10.5089/9781451960273.001

ISBN: 9781451960273

Keywords: foreign investment, tax liability, corporate income tax, foreign investors, corporate tax

This paper identifies tax factors in 21 developing countries that have an impact on foreign direct investment flows. It categorizes those factors into issues associated with tax coordination; tax rates and rate str...

Taxation and Corporate Debt
			: Are Banks any Different?

Taxation and Corporate Debt : Are Banks any Different? »

Volume/Issue: 2013/221

Series: IMF Working Papers

Author(s): Jost Heckemeyer , and Ruud A. Mooij

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 October 2013

DOI: http://dx.doi.org/10.5089/9781484330340.001

ISBN: 9781484330340

Keywords: Corporate tax, debt bias, leverage, non-financial firms, quantile regressions, bank size, capital structure, banking, tax sensitivity, tax elasticity

This paper explores whether corporate tax bias toward debt finance differs between banks and nonbanks, using a large panel of micro data. On average, it finds that there is no significant difference. The marginal t...

Taxation and Development
			: Again

Taxation and Development : Again »

Volume/Issue: 2012/220

Series: IMF Working Papers

Author(s): Michael Keen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2012

DOI: http://dx.doi.org/10.5089/9781475510294.001

ISBN: 9781475510294

Keywords: Taxation and development, state building, large taxpayer office, informality, taxation, tax design, tax system, tax reform, tax policy, Structure and Scope of Government: General

Issues of taxation and development, which have long been a central concern of the IMF, have attracted wider and renewed interest in the last few years. This paper reflects on three broad lessons of experience: that...

The Fiscal and Welfare Impacts of Reforming Fuel Subsidies in India

The Fiscal and Welfare Impacts of Reforming Fuel Subsidies in India »

Volume/Issue: 2013/128

Series: IMF Working Papers

Author(s): Rahul Anand , David Coady , Adil Mohommad , Vimal Thakoor , and James Walsh

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 May 2013

DOI: http://dx.doi.org/10.5089/9781484305164.001

ISBN: 9781484305164

Keywords: Fuel pricing, subsidy reform, distributional impact, compensating transfers, income groups, cash transfers, input-output, cash transfer, direct impact, Input-Output Models

Rising fuel subsidies have contributed to fiscal pressures in India. A key policy concern regarding subsidy reform is the adverse welfare impact on households, in particular poor households. This paper evaluates th...

The IMF and Tax Reform

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

DOI: http://dx.doi.org/10.5089/9781451977325.001

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...