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Chapter 13 China: Prolonged Reforms and the Weakening of Fiscal Control

Chapter 13 China: Prolonged Reforms and the Weakening of Fiscal Control »

Source: Transition to Market : Studies in Fiscal Reform

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1993

ISBN: 9781557752758

Keywords: privatization, tax administration, tax system, taxation, tax reform

Starting in 1979, China has carried out wide-ranging economic reforms with the specific aim of accelerating the rate of output growth by increasing productivity and improving the al...

Part III Asia

Part III Asia »

Source: Transition to Market : Studies in Fiscal Reform

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1993

ISBN: 9781557752758

Keywords: privatization, tax administration, tax system, taxation, tax reform

...

26 China

26 China »

Source: Fiscal Federalism in Theory and Practice

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 September 1997

ISBN: 9781557756633

Keywords: tax administration, taxation, intergovernmental fiscal relations, tax revenue, local governments

Since 1994, China has undertaken major reforms of its public finances, driven largely by the desire to establish a level playing field to facilitate its entry into the global economy. The authorities have al...

What Is IMF Technical Assistance?

What Is IMF Technical Assistance? »

Source: IMF Technical Assistance : Transferring Knowledge and Best Practice

Series: EXR Pamphlets

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 May 2003

ISBN: 9781589060999

Keywords: banking, public expenditure, taxation, tax administration, banking system

Managing an economy is a difficult business. Designing and implementing economic policy require know-how and effective institutions of government. Many developing countries, in particular, need...

Technical Assistance in Action

Technical Assistance in Action »

Source: IMF Technical Assistance : Transferring Knowledge and Best Practice

Series: EXR Pamphlets

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 May 2003

ISBN: 9781589060999

Keywords: banking, public expenditure, taxation, tax administration, banking system

Technical assistance can improve lives in a variety of ways. In the next few pages we take a look at examples of how the IMF has helped governments build institutional capacity in Africa; meet i...

Political Institutions, State Building, and Tax Capacity

Political Institutions, State Building, and Tax Capacity »

Source: 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

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...

Front Matter

Front Matter »

Source: Value-Added Tax : Administrative and Policy Issues

Series: Occasional Papers

Author(s): Alan Tait

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1991

ISBN: 9781557751843

Keywords: vat, tax administration, tax return, sales tax, tax department

More than 50 countries worldwide employ a value-added tax. What are its effects on prices, exports, and investment? Is it regressive? These and other questions are answered in this collection of papers presented at...

Back Matter

Back Matter »

Source: IMF Technical Assistance : Transferring Knowledge and Best Practice

Series: EXR Pamphlets

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 May 2003

ISBN: 9781589060999

Keywords: banking, public expenditure, taxation, tax administration, banking system

An introductory guide to the IMF's technical assistance. Providing technical assistance to member countries-particularly developing countries and countries in transition-is at the core of the IMF's mission. Technic...

Front Matter

Front Matter »

Source: IMF Technical Assistance : Transferring Knowledge and Best Practice

Series: EXR Pamphlets

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 May 2003

ISBN: 9781589060999

Keywords: banking, public expenditure, taxation, tax administration, banking system

An introductory guide to the IMF's technical assistance. Providing technical assistance to member countries-particularly developing countries and countries in transition-is at the core of the IMF's mission. Technic...

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...