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Tax Rate Cuts and Tax Compliance-The Laffer Curve Revisited

Tax Rate Cuts and Tax Compliance-The Laffer Curve Revisited »

Volume/Issue: 2008/7

Series: IMF Working Papers

Author(s): Tamás Papp , and Elöd Takáts

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 2008

DOI: http://dx.doi.org/10.5089/9781451868692.001

ISBN: 9781451868692

Keywords: tax evasion, Laffer curve, tax authority, tax rate cuts,

The paper shows how tax rate cuts can increase revenues by improving tax compliance. The intuition is that tax evasion has externalities: tax evaders protect each other, because they tie down limited enforcement ca...

Lao People's Democratic Republic
			: Selected Issues and Statistical Appendix

Lao People's Democratic Republic : Selected Issues and Statistical Appendix »

Volume/Issue: 2006/398

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 November 2006

DOI: http://dx.doi.org/10.5089/9781451822557.002

ISBN: 9781451822557

Keywords: revenues, budget, deficit, revenue sharing, tax administration

Progress in fiscal reforms, especially with regard to revenue mobilization, will require a broader reform of center-province fiscal relations in Lao People's Democratic Republic. There are challenges ahead to restr...

Taxation Reforms and Changes in Revenue Assignments in China

Taxation Reforms and Changes in Revenue Assignments in China »

Volume/Issue: 2004/125

Series: IMF Working Papers

Author(s): Raju Singh , Ben Lockwood , and Ehtisham Ahmad

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2004

DOI: http://dx.doi.org/10.5089/9781451854855.001

ISBN: 9781451854855

Keywords: vat, vat revenue, consumption tax, tax revenues, Taxation, Subsidies, and Revenue: General, State and Local Taxation, Subsidies, and Revenue,

The value-added tax (VAT) in China has the unusual feature that capital goods are included in the VAT base. In addition, most services are subject to the business tax, which is not creditable against VAT, but which...

Cote d'Ivoire
			: Statistical Appendix

Cote d'Ivoire : Statistical Appendix »

Volume/Issue: 2004/157

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 June 2004

DOI: http://dx.doi.org/10.5089/9781451807875.002

ISBN: 9781451807875

Keywords: debt, interest, external debt, balance of payments, current expenditure, Cote d'Ivoire,

In recent years, the IMF has released a growing number of reports and other documents covering economic and financial developments and trends in member countries. Each report, prepared by a staff team after discuss...

Tax Policy for Developing Countries

Tax Policy for Developing Countries »

Series: Economic Issues

Author(s): Howell Zee , and Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 2001

DOI: http://dx.doi.org/10.5089/9781589060203.051

ISBN: 9781589060203

Keywords: tax incentives, tax policy, tax system, tax systems, personal income tax

Discusses important tax policy issues facing developing countries today, provides a review of the role of tax incentives, and identifies some policy challenges posed by the globalization of the world economy. Draws...

Designing a Tax Administration Reform Strategy
			: Experiences and Guidelines

Designing a Tax Administration Reform Strategy : Experiences and Guidelines »

Volume/Issue: 1997/30

Series: IMF Working Papers

Author(s): Katherine Baer , and Carlos Silvani

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 1997

DOI: http://dx.doi.org/10.5089/9781451980394.001

ISBN: 9781451980394

Keywords: tax administration, tax system, tax administration reform, tax collection, tax administrations

Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy....

People's Republic of China
			: Selected Issues

People's Republic of China : Selected Issues »

Volume/Issue: 1996/41

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 June 1996

DOI: http://dx.doi.org/10.5089/9781451807776.002

ISBN: 9781451807776

Keywords: tax administration, tax system, tax revenue, tax exemptions, fiscal reforms

This Selected Issues paper examines the decline in the revenue-to-GDP ratio for the People's Republic of China. In common with most transition countries, China has experienced a sharp decline in fiscal revenues sin...