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Political Institutions, State Building, and Tax Capacity
			: Crossing the Tipping Point

Political Institutions, State Building, and Tax Capacity : Crossing the Tipping Point »

Volume/Issue: 2016/233

Series: IMF Working Papers

Author(s): Vitor Gaspar , Laura Jaramillo , and Philippe Wingender

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 December 2016

DOI: http://dx.doi.org/10.5089/9781475558142.001

ISBN: 9781475558142

Keywords: Nigeria, Political economy, Income taxes, Taxation, Tax evasion, Sub-Saharan Africa, Tax administration, Spain, Western Hemisphere, China

An empirical finding by Gaspar, Jaramillo and Wingender (2016) shows that once countries cross a tax-to-GDP threshold of around 12¾ percent, real GDP per capita increases sharply and in a sustained manner over the...

Supervisory Roles in Loan Loss Provisioning in Countries Implementing IFRS

Supervisory Roles in Loan Loss Provisioning in Countries Implementing IFRS »

Volume/Issue: 2014/170

Series: IMF Working Papers

Author(s): Ellen Gaston , and In Song

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 November 2015

Language: Chinese

DOI: http://dx.doi.org/10.5089/9781513590479.001

ISBN: 9781513590479

Keywords: Supervisory role, loan loss provisioning, IFRS implementation, banking, capital adequacy, banking supervision, bank for international settlements, bank supervisors, General, Government Policy and Regulation

Countries implementing International Financial Reporting Standards (IFRS) for loan loss provisioning by banks have been guided by two different approaches: International Accounting Standards (IAS) 39 and Basel stan...

External Imbalances in the Euro Area

External Imbalances in the Euro Area »

Volume/Issue: 2012/236

Series: IMF Working Papers

Author(s): Ruo Chen , Gian Milesi-Ferretti , and Thierry Tressel

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 September 2012

DOI: http://dx.doi.org/10.5089/9781475524673.001

ISBN: 9781475524673

Keywords: euro area, external imbalances, financial integration, terms of trade shocks, trading partner, trading partners, trade shocks, commodity exporters, domestic demand, Institutions and the Macroeconomy

The paper examines the extent to which current account imbalances of euro area countries are related to intra-euro area factors and to external trade shocks. We argue that the traditional explanations for the risin...

Stock Market Liberalizations
			: Financial and Macroeconomic Implications

Stock Market Liberalizations : Financial and Macroeconomic Implications »

Volume/Issue: 2001/193

Series: IMF Working Papers

Author(s): Norbert Funke , and Nicola Fuchs-Schündeln

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2001

DOI: http://dx.doi.org/10.5089/9781451859812.001

ISBN: 9781451859812

Keywords: financial liberalization, regulation, stock market, stock market liberalization, credit rating, stock market liberalizations, General Financial Markets,

Using a panel of 27 countries, we analyze the effects of stock market liberalization on financial and macroeconomic development. We find that liberalization is associated with a short-term increase in real private...