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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...

Fiscal Stimulus and Credibility in Emerging Countries

Fiscal Stimulus and Credibility in Emerging Countries »

Volume/Issue: 2010/123

Series: IMF Working Papers

Author(s): Magda Kandil , and Hanan Morsy

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2010

DOI: http://dx.doi.org/10.5089/9781455200825.001

ISBN: 9781455200825

Keywords: credibility, effectiveness, cyclicality, fiscal impulse, exchange rate, fiscal expansion, Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook: General, Open Economy Macroeconomics,

Across a sample of thirty four emerging countries, the evidence shows the frequent existence of a pro-cyclical fiscal impulse. However, the scope for countercyclical policy increases with the availability of intern...

Fiscal Coverage in the Countries of the Middle East and Central Asia
			: Current Situation and a Way Forward

Fiscal Coverage in the Countries of the Middle East and Central Asia : Current Situation and a Way Forward »

Volume/Issue: 2008/111

Series: IMF Working Papers

Author(s): Daria Zakharova

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 April 2008

DOI: http://dx.doi.org/10.5089/9781451869712.001

ISBN: 9781451869712

Keywords: Fiscal coverage, public enterprises, fiscal risks, fiscal statistics, fiscal policy, fiscal accounts, Structure, Scope, and Performance of Government,

This paper reviews some broad principles of fiscal coverage, building on cross-country experience. It discusses the level of coverage that would be appropriate to conduct good quality fiscal analysis, while strikin...

The Security Factor in The Political Economy of Development

The Security Factor in The Political Economy of Development »

Volume/Issue: 1998/33

Series: IMF Working Papers

Author(s): Martin McGuire

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 1998

DOI: http://dx.doi.org/10.5089/9781451979381.001

ISBN: 9781451979381

Keywords: Security, Economic Conflict, Wealth Distribution, Governance, Institutions of Development, military, taxation, army, military dictatorship, tax collection

A country’s judiciary, police, and security forces are essential to protect the State from external aggression. By virtue of the State’s monopoly of coercion, they maintain a stable legal framework an...

Fiscal Policy During the Demise of Central Planning
			: The Transition to a Market Economy

Fiscal Policy During the Demise of Central Planning : The Transition to a Market Economy »

Volume/Issue: 1990/92

Series: IMF Working Papers

Author(s): Andrew Feltenstein

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 1990

DOI: http://dx.doi.org/10.5089/9781451951417.001

ISBN: 9781451951417

Keywords: price controls, price control, tax rates, tax rate

This paper constructs an intertemporal general equilibrium model designed to examine an economy in transition from central planning to being market oriented. A numerical algorithm is developed to obtain a solution...

Externalities. Incentives, and Economic Reforms

Externalities. Incentives, and Economic Reforms »

Volume/Issue: 1990/10

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 1990

DOI: http://dx.doi.org/10.5089/9781451926477.001

ISBN: 9781451926477

Keywords: external resources, tax revenue, budget constraints, public budget, tax system

The paper emphasizes the role of institutions and incentives in the presence of externalities. An economy with multiple public decision makers is likely to experience “overspending,” “undertaxi...