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  • Type: Books and Journals x
  • Taxation - General x
  • Books and Analytical Papers x
  • Asia and the Pacific x
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...

People's Republic of China-Hong Kong Special Administrative Region
			: Selected Issues

People's Republic of China-Hong Kong Special Administrative Region : Selected Issues »

Volume/Issue: 2007/4

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 January 2007

DOI: http://dx.doi.org/10.5089/9781451816952.002

ISBN: 9781451816952

Keywords: tax revenue, tax base, fiscal risks, tax policy

This Selected Issues paper reviews medium-term fiscal challenges for Hong Kong Special Administrative Region (Hong Kong SAR). It focuses on key considerations that need to be evaluated when formulating a medium-ter...

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...

People's Republic of China-Hong Kong Special Administrative Region
			: Selected Issues

People's Republic of China-Hong Kong Special Administrative Region : Selected Issues »

Volume/Issue: 2003/142

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 May 2003

DOI: http://dx.doi.org/10.5089/9781451816846.002

ISBN: 9781451816846

Keywords: government expenditure, budget, public finances, fiscal consolidation, tax base

This Selected Issues paper examines the fiscal outlook and policy options for the Hong Kong Special Administrative Region. The paper provides indicative estimates of how revenue and expenditure might evolve in the...

People's Republic of China-Hong Kong Special Administrative Region1
			: Selected Issues and Statistical Appendix

People's Republic of China-Hong Kong Special Administrative Region1 : Selected Issues and Statistical Appendix »

Volume/Issue: 2001/146

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 August 2001

DOI: http://dx.doi.org/10.5089/9781451807790.002

ISBN: 9781451807790

Keywords: Economic conditions, Hong Kong SAR, Statistics, tax base, budget, stamp duties, taxes, fiscal balance

This Selected Issues paper analyzes the long-term fiscal policy in Hong Kong Special Administrative Region (SAR) and the anticipated structural changes in the economy. The paper examines the factors that contribute...

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...

Tax Policy and the Asian Crisis

Tax Policy and the Asian Crisis »

Volume/Issue: 1999/2

Series: IMF Policy Discussion Papers

Author(s): David Nellor

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 1999

DOI: http://dx.doi.org/10.5089/9781451974454.003

ISBN: 9781451974454

Keywords: Asia, Capital, Financial crisis, Tax policy

...

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....