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Taxation Reforms and Changes in Revenue Assignments in China

Taxation Reforms and Changes in Revenue Assignments in China »

Source: 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

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...

Issues in Intergovernmental Fiscal Relations in China

Issues in Intergovernmental Fiscal Relations in China »

Source: Issues in Intergovernmental Fiscal Relations in China

Volume/Issue: 2005/30

Series: IMF Working Papers

Author(s): Era Dabla-Norris

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 2005

ISBN: 9781451860498

Keywords: expenditure, expenditures, expenditure assignments, fiscal relations, intergovernmental fiscal, Taxation, Subsidies, and Revenue: General,

The paper reviews the changing nature of intergovernmental fiscal relations between the provinces and the central government in China over the past two decades and provides an assessment of the success of previous...

Intergovernmental Fiscal Reform in China*

Intergovernmental Fiscal Reform in China* »

Source: Intergovernmental Fiscal Reform in China

Volume/Issue: 2018/88

Series: IMF Working Papers

Author(s): Philippe Wingender

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 13 April 2018

ISBN: 9781484351109

Keywords: Asia and Pacific, Social safety nets, Intergovernmental relations, subnational government finances, China, Social Security and Public Pensions, State and Local Taxation, Subsidies, and Revenue, State and Local Borrowing

China is the most decentralized country in the world in terms of expenditures shares, with subnational governments responsible for 85 percent of government spending. Limited revenue autonomy and insufficient interg...

On the Design and Effectiveness of Targeted Expenditure Programs

On the Design and Effectiveness of Targeted Expenditure Programs »

Source: On the Design and Effectiveness of Targeted Expenditure Programs

Volume/Issue: 2004/220

Series: IMF Working Papers

Author(s): Ehtisham Ahmad , and Leonardo Martinez

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2004

ISBN: 9781451875232

Keywords: Fiscal federalism, special purpose transfers, local government, local governments, local government officials, intergovernmental relations, State and Local Taxation, Subsidies, and Revenue,

This paper argues that both horizontal and intertemporal competition among recipient governments are needed in order to ensure incentives for effective utilization of targeted transfers. This has implications for b...

Remittances Channel and Fiscal Impact in the Middle East, North Africa, and  Central Asia

Remittances Channel and Fiscal Impact in the Middle East, North Africa, and Central Asia »

Source: Remittances Channel and Fiscal Impact in the Middle East, North Africa, and Central Asia

Volume/Issue: 2012/104

Series: IMF Working Papers

Author(s): Yasser Abdih , Ralph Chami , Christian Ebeke , and Adolfo Barajas

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 April 2012

ISBN: 9781475502947

Keywords: Instrumental variables, Panel data, remittance, tax revenue, fiscal impact, Macroeconomics: Consumption, Saving, Production, Employment, and Investment: General (includes Measurement and Data)

This paper identifies a remittances channel that transmits exogenous shocks, such as business cycles in remittance-sending countries, to the public finances of remittance-receiving countries. Using panel data for r...

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...

Issues in Intergovernmental Fiscal Relations in China

Issues in Intergovernmental Fiscal Relations in China »

Volume/Issue: 2005/30

Series: IMF Working Papers

Author(s): Era Dabla-Norris

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 2005

DOI: http://dx.doi.org/10.5089/9781451860498.001

ISBN: 9781451860498

Keywords: expenditure, expenditures, expenditure assignments, fiscal relations, intergovernmental fiscal, Taxation, Subsidies, and Revenue: General,

The paper reviews the changing nature of intergovernmental fiscal relations between the provinces and the central government in China over the past two decades and provides an assessment of the success of previous...

Intergovernmental Fiscal Reform in China

Intergovernmental Fiscal Reform in China »

Volume/Issue: 2018/88

Series: IMF Working Papers

Author(s): Philippe Wingender

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 13 April 2018

DOI: http://dx.doi.org/10.5089/9781484351109.001

ISBN: 9781484351109

Keywords: Asia and Pacific, Social safety nets, Intergovernmental relations, subnational government finances, China, Social Security and Public Pensions, State and Local Taxation, Subsidies, and Revenue, State and Local Borrowing

China is the most decentralized country in the world in terms of expenditures shares, with subnational governments responsible for 85 percent of government spending. Limited revenue autonomy and insufficient interg...

On the Design and Effectiveness of Targeted Expenditure Programs

On the Design and Effectiveness of Targeted Expenditure Programs »

Volume/Issue: 2004/220

Series: IMF Working Papers

Author(s): Ehtisham Ahmad , and Leonardo Martinez

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2004

DOI: http://dx.doi.org/10.5089/9781451875232.001

ISBN: 9781451875232

Keywords: Fiscal federalism, special purpose transfers, local government, local governments, local government officials, intergovernmental relations, State and Local Taxation, Subsidies, and Revenue,

This paper argues that both horizontal and intertemporal competition among recipient governments are needed in order to ensure incentives for effective utilization of targeted transfers. This has implications for b...

Remittances Channel and Fiscal Impact in the Middle East, North Africa, and  Central Asia

Remittances Channel and Fiscal Impact in the Middle East, North Africa, and Central Asia »

Volume/Issue: 2012/104

Series: IMF Working Papers

Author(s): Yasser Abdih , Ralph Chami , Christian Ebeke , and Adolfo Barajas

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 April 2012

DOI: http://dx.doi.org/10.5089/9781475502947.001

ISBN: 9781475502947

Keywords: Instrumental variables, Panel data, remittance, tax revenue, fiscal impact, Macroeconomics: Consumption, Saving, Production, Employment, and Investment: General (includes Measurement and Data)

This paper identifies a remittances channel that transmits exogenous shocks, such as business cycles in remittance-sending countries, to the public finances of remittance-receiving countries. Using panel data for r...