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The Role of the Public Sector in the Market Economies of Developing Asia

The Role of the Public Sector in the Market Economies of Developing Asia »

Source: The Role of the Public Sector in the Market Economies of Developing Asia : General Lessons for the Current Debt Strategy

Volume/Issue: 1988/7

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 1988

ISBN: 9781451928266

Keywords: expenditure, public expenditure, public spending, foreign debt, tax revenue

This paper pursues several objectives. First, it presents a sketch of a positive (or real-world) theory of public sector intervention. Second, it analyzes in some detail the activity of the public sector in nine ma...

People’s Republic of China: Selected Issues

People’s Republic of China: Selected Issues »

Source: 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

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...

People’s Republic of China—Hong Kong Special Administrative Region: Selected Issues

People’s Republic of China—Hong Kong Special Administrative Region: Selected Issues »

Source: 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

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...

Appendix I. Seminar Participants

Appendix I. Seminar Participants »

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

Bangladesh S.M. Akram Member National Board of Revenue Fouzul Kabir Khan First Secretary...

I. VAT Policy Issues: Structure, Regressivity, Inflation, and Exports

I. VAT Policy Issues: Structure, Regressivity, Inflation, and Exports »

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

Alan A. Tait This chapter discusses the major policy issues involved when considering a VAT. It briefly reviews the reasons why the VAT is chosen as the main sales tax and why...

Chapter 14. The Unequal Benefits of Fuel Subsidies Revisited: Evidence for Developing Countries

Chapter 14. The Unequal Benefits of Fuel Subsidies Revisited: Evidence for Developing Countries »

Source: Inequality and Fiscal Policy

Series: Books

Author(s): Benedict Clements , Ruud Mooij , Sanjeev Gupta , and Michael Keen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 September 2015

ISBN: 9781513567754

Keywords: income, tax, taxes, revenue, health

Introduction The negative economic and environmental effects of fuel subsidies are widely recognized. 1 But these subsidies are also undesirable fro...

Chapter 19. Growing (Un)equal: Fiscal Policy and Income Inequality in China and BRIC+

Chapter 19. Growing (Un)equal: Fiscal Policy and Income Inequality in China and BRIC+ »

Source: Inequality and Fiscal Policy

Series: Books

Author(s): Benedict Clements , Ruud Mooij , Sanjeev Gupta , and Michael Keen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 September 2015

ISBN: 9781513567754

Keywords: income, tax, taxes, revenue, health

Introduction China provides an important case for analyzing the long-term evolution of household income inequality. Since the first wave of economic liberalization in the late 1970s,...

Chapter 4. Fiscal Redistribution in Developing Countries: Overview of Policy Issues and Options

Chapter 4. Fiscal Redistribution in Developing Countries: Overview of Policy Issues and Options »

Source: Inequality and Fiscal Policy

Series: Books

Author(s): Benedict Clements , Ruud Mooij , Sanjeev Gupta , and Michael Keen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 September 2015

ISBN: 9781513567754

Keywords: income, tax, taxes, revenue, health

Introduction The developing world has experienced sustained economic growth and poverty reduction during the past two decades. Globally, income inequality has also been on a steady d...

Chapter 16. The Redistributive Impact of Government Spending on Education and Health: Evidence from Thirteen Developing Countries in the Commitment to Equity Project

Chapter 16. The Redistributive Impact of Government Spending on Education and Health: Evidence from Thirteen Developing Countries in the Commitment to Equity Project »

Source: Inequality and Fiscal Policy

Series: Books

Author(s): Benedict Clements , Ruud Mooij , Sanjeev Gupta , and Michael Keen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 September 2015

ISBN: 9781513567754

Keywords: income, tax, taxes, revenue, health

Introduction Two key indicators of a government’s (or society’s) commitment to equalizing opportunities and reducing poverty and social exclusion are the share of total income devote...

Chapter 11. Taxing Immovable Property: Revenue Potential and Implementation Challenges

Chapter 11. Taxing Immovable Property: Revenue Potential and Implementation Challenges »

Source: Inequality and Fiscal Policy

Series: Books

Author(s): Benedict Clements , Ruud Mooij , Sanjeev Gupta , and Michael Keen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 September 2015

ISBN: 9781513567754

Keywords: income, tax, taxes, revenue, health

Introduction Property taxes are widely regarded as an efficient and equitable means of raising revenue, but this revenue potential is largely untapped in many countries....