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Targeting, Cascading, and Indirect Tax Design

Targeting, Cascading, and Indirect Tax Design »

Source: 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

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...

Taxation and Development: Again

Taxation and Development: Again »

Source: 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

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...

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...

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...