En Econometric Method for Estimating the Tax Elasticity and the Imopact on Revenues of Discretionary Tax Measures

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Publisher : World Bank Publications
ISBN 13 : 0929182901
Total Pages : 97 pages
Book Rating : 4.9/5 (291 download)

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Book Synopsis En Econometric Method for Estimating the Tax Elasticity and the Imopact on Revenues of Discretionary Tax Measures by : Jaber Ehdaie

Download or read book En Econometric Method for Estimating the Tax Elasticity and the Imopact on Revenues of Discretionary Tax Measures written by Jaber Ehdaie and published by World Bank Publications. This book was released on 1990 with total page 97 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Revenue Mobilization in Developing Countries

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Publisher : International Monetary Fund
ISBN 13 : 1498339247
Total Pages : 86 pages
Book Rating : 4.4/5 (983 download)

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Book Synopsis Revenue Mobilization in Developing Countries by : International Monetary Fund. Fiscal Affairs Dept.

Download or read book Revenue Mobilization in Developing Countries written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2011-08-03 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Fund has long played a lead role in supporting developing countries’ efforts to improve their revenue mobilization. This paper draws on that experience to review issues and good practice, and to assess prospects in this key area.

Economic & Demographic Forecasts

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Publisher :
ISBN 13 :
Total Pages : 334 pages
Book Rating : 4.3/5 (555 download)

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Book Synopsis Economic & Demographic Forecasts by :

Download or read book Economic & Demographic Forecasts written by and published by . This book was released on 1982 with total page 334 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Fiscal Regimes for Extractive Industries—Design and Implementation

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1498340067
Total Pages : 82 pages
Book Rating : 4.4/5 (983 download)

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Book Synopsis Fiscal Regimes for Extractive Industries—Design and Implementation by : International Monetary Fund. Fiscal Affairs Dept.

Download or read book Fiscal Regimes for Extractive Industries—Design and Implementation written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2012-08-16 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: Better designed and implemented fiscal regimes for oil, gas, and mining can make a substantial contribution to the revenue needs of many developing countries while ensuring an attractive return for investors, according to a new policy paper from the International Monetary Fund. Revenues from extractive industries (EIs) have major macroeconomic implications. The EIs account for over half of government revenues in many petroleum-rich countries, and for over 20 percent in mining countries. About one-third of IMF member countries find (or could find) resource revenues “macro-critical” – especially with large numbers of recent new discoveries and planned oil, gas, and mining developments. IMF policy advice and technical assistance in the field has massively expanded in recent years – driven by demand from member countries and supported by increased donor finance. The paper sets out the analytical framework underpinning, and key elements of, the country-specific advice given. Also available in Arabic: ????? ??????? ?????? ???????? ???????????: ??????? ???????? Also available in French: Régimes fiscaux des industries extractives: conception et application Also available in Spanish: Regímenes fiscales de las industrias extractivas: Diseño y aplicación

Fiscal Analysis of Resource Industries

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Author :
Publisher : International Monetary Fund
ISBN 13 : 149838630X
Total Pages : 52 pages
Book Rating : 4.4/5 (983 download)

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Book Synopsis Fiscal Analysis of Resource Industries by : Ms.Oana Luca

Download or read book Fiscal Analysis of Resource Industries written by Ms.Oana Luca and published by International Monetary Fund. This book was released on 2016-02-24 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: This manual introduces key concepts and methodology used by the Fiscal Affairs Department (FAD) in its fiscal analysis of resource industries (FARI) framework. Proper evaluation of fiscal regimes for extractive industries (EI) requires economic and financial analysis at the project level, and FARI is an analytical tool that allows such fiscal regime design and evaluation. The FARI framework has been primarily used in FAD’s advisory work on fiscal regime design: it supports calibration of fiscal parameters, sensitivity analysis, and international comparisons. In parallel to that, FARI has also evolved into a revenue forecasting tool, allowing IMF economists and government officials to estimate the composition and timing of expected revenue streams from the EI sector, analyze revenue management issues (including quantification of fiscal rules), and better integrate the EI sector in the country macroeconomic frameworks. Looking forward, the model presents a useful tool for revenue administration practitioners, allowing them to compare actual, realized revenues with model results in tax gap analysis.

Designing a Tax Administration Reform Strategy

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Publisher : International Monetary Fund
ISBN 13 : 1451980396
Total Pages : 37 pages
Book Rating : 4.4/5 (519 download)

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Book Synopsis Designing a Tax Administration Reform Strategy by : Ms.Katherine Baer

Download or read book Designing a Tax Administration Reform Strategy written by Ms.Katherine Baer and published by International Monetary Fund. This book was released on 1997-03-01 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.

Transparency in Government Operations

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Publisher : International Monetary Fund
ISBN 13 : 155775697X
Total Pages : 50 pages
Book Rating : 4.5/5 (577 download)

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Book Synopsis Transparency in Government Operations by : Mr.J. D. Craig

Download or read book Transparency in Government Operations written by Mr.J. D. Craig and published by International Monetary Fund. This book was released on 1998-02-03 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt: Transparency in government operations is widely regarded as an important precondition for macroeconomic fiscal sustainability, good governance, and overall fiscal rectitude. Notably, the Interim Committee, at its April and September 1996 meetings, stressed the need for greater fiscal transparency. Prompted by these concerns, this paper represents a first attempt to address many of the aspects of transparency in government operations. It provides an overview of major issues in fiscal transparency and examines the IMF's role in promoting transparency in government operations.

Guidelines for Public Expenditure Management

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Publisher : International Monetary Fund
ISBN 13 : 9781557757876
Total Pages : 84 pages
Book Rating : 4.7/5 (578 download)

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Book Synopsis Guidelines for Public Expenditure Management by : Mr.Jack Diamond

Download or read book Guidelines for Public Expenditure Management written by Mr.Jack Diamond and published by International Monetary Fund. This book was released on 1999-07-01 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt: Traditionally, economics training in public finances has focused more on tax than public expenditure issues, and within expenditure, more on policy considerations than the more mundane matters of public expenditure management. For many years, the IMF's Public Expenditure Management Division has answered specific questions raised by fiscal economists on such missions. Based on this experience, these guidelines arose from the need to provide a general overview of the principles and practices observed in three key aspects of public expenditure management: budget preparation, budget execution, and cash planning. For each aspect of public expenditure management, the guidelines identify separately the differing practices in four groups of countries - the francophone systems, the Commonwealth systems, Latin America, and those in the transition economies. Edited by Barry H. Potter and Jack Diamond, this publication is intended for a general fiscal, or a general budget, advisor interested in the macroeconomic dimension of public expenditure management.

Fiscal Policy and Long-Term Growth

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Publisher : International Monetary Fund
ISBN 13 : 1498344658
Total Pages : 257 pages
Book Rating : 4.4/5 (983 download)

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Book Synopsis Fiscal Policy and Long-Term Growth by : International Monetary Fund

Download or read book Fiscal Policy and Long-Term Growth written by International Monetary Fund and published by International Monetary Fund. This book was released on 2015-04-20 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper explores how fiscal policy can affect medium- to long-term growth. It identifies the main channels through which fiscal policy can influence growth and distills practical lessons for policymakers. The particular mix of policy measures, however, will depend on country-specific conditions, capacities, and preferences. The paper draws on the Fund’s extensive technical assistance on fiscal reforms as well as several analytical studies, including a novel approach for country studies, a statistical analysis of growth accelerations following fiscal reforms, and simulations of an endogenous growth model.

Key Issues in Natural Resource Taxation and Revenue Management in the Commonwealth

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Author :
Publisher : Commonwealth Secretariat
ISBN 13 : 1849291608
Total Pages : 49 pages
Book Rating : 4.8/5 (492 download)

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Book Synopsis Key Issues in Natural Resource Taxation and Revenue Management in the Commonwealth by : Daniel Wilde

Download or read book Key Issues in Natural Resource Taxation and Revenue Management in the Commonwealth written by Daniel Wilde and published by Commonwealth Secretariat. This book was released on 2016-10-11 with total page 49 pages. Available in PDF, EPUB and Kindle. Book excerpt: Public policies in taxation and revenue management are key to ensuring natural resource wealth results in economic development. Tax policy and systems should ensure that whenever natural resources are extracted, the host state receives a fair share of revenue. Revenue management policies are required to ensure that government revenues from natural resources are wisely used to finance sustainable economic development. This Economic Paper analyses key issues in natural resource taxation and revenue management and recommends policies that can improve countries’ economic performance. The discussion draws on economic theory, empirical evidence and the work of the Commonwealth Secretariat.

Tax Expenditures

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Author :
Publisher : OECD Publishing
ISBN 13 :
Total Pages : 132 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Tax Expenditures by :

Download or read book Tax Expenditures written by and published by OECD Publishing. This book was released on 1996 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt: 1995 update on a survey of 1984. by Fiscal Affairs on tax expenditure Includes review of the 14 OECD countries taking part.

Taxing Immovable Property Revenue Potential and Implementation Challenges

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1484395220
Total Pages : 43 pages
Book Rating : 4.4/5 (843 download)

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Book Synopsis Taxing Immovable Property Revenue Potential and Implementation Challenges by : Mr.John Norregaard

Download or read book Taxing Immovable Property Revenue Potential and Implementation Challenges written by Mr.John Norregaard and published by International Monetary Fund. This book was released on 2013-05-29 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt: The tax on immovable property has been characterized as probably the most unpopular among tax instruments, in part because it is salient and hard to avoid. But economists continue to emphasize the virtues of the property tax owing to its relatively low efficieny costs, benign impact on growth, and high score on fairness. It is, therefore, generally considered to be underutilized in most countries. This paper takes stock of the arguments for using real property taxation, and presents an updated data-set for high-and middle income countries to illustrate its use. It also reflects the renewed and widespread interest in property tax reform globally, and discusses the many policy and administrative issues that must be carefully considered as prerequisites for successful property tax reform.

Fiscal Systems and Practices in ASEAN

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Author :
Publisher : Institute of Southeast Asian
ISBN 13 : 9813035501
Total Pages : 234 pages
Book Rating : 4.8/5 (13 download)

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Book Synopsis Fiscal Systems and Practices in ASEAN by : Mukul G. Asher

Download or read book Fiscal Systems and Practices in ASEAN written by Mukul G. Asher and published by Institute of Southeast Asian. This book was released on 1989 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: While extensive literature is available on various aspects of economic development in the ASEAN countries, there has been no book-length treatment of the fiscal systems and practices in these countries. This study fills the gap in the existing literature. In addition to the five country papers, an introductory chapter provides a comparative overview of ASEAN fiscal systems and practices, as well as compares the levels and structure of taxation in the ASEAN countries with those in the East Asian and industrialized countries. The contributors are public finance specialists from the various ASEAN countries.

The Revenue Administration Gap Analysis Program

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Publisher : International Monetary Fund
ISBN 13 : 1513577174
Total Pages : 38 pages
Book Rating : 4.5/5 (135 download)

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Book Synopsis The Revenue Administration Gap Analysis Program by : International Monetary

Download or read book The Revenue Administration Gap Analysis Program written by International Monetary and published by International Monetary Fund. This book was released on 2021-08-27 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: It is generally difficult to measure revenue not collected due to noncompliance, but a growing number of countries now regularly produce and publish estimated revenue losses. Good tax gap analysis enables the detection of changes in taxpayer behavior by consistent estimates over time. This Technical Note sets out the theoretical concepts for personal income tax (PIT) gap estimation, the different measurement approaches available, and their implications for the scope and presentation of statistics. The note also focuses on the practical steps for measuring the PIT gap by establishing a random audit program to collect data, and how to scale findings from the sample to the population.

Strengthening Domestic Resource Mobilization

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Publisher : World Bank Publications
ISBN 13 : 1464810745
Total Pages : 228 pages
Book Rating : 4.4/5 (648 download)

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Book Synopsis Strengthening Domestic Resource Mobilization by : Raul Felix Junquera-Varela

Download or read book Strengthening Domestic Resource Mobilization written by Raul Felix Junquera-Varela and published by World Bank Publications. This book was released on 2017-06-29 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: Public spending plays a key role in the economic growth and development of most developing economies. This book analyzes revenues, policy, and administration of Domestic Resource Mobilization (DRM) in developing countries. It provides a broad landscape of practical examples, drawing from lessons learned in World Bank operations across Global Practices over the past several decades. It should be thought of as a starting point for a more comprehensive research agenda rather than a complete inventory itself. This book reviews the trends in tax revenue collection in developing countries. It provides an overview of efforts to close the revenue gap, many of which have been supported by World Bank operations. The book reviews the special challenges facing low income countries, which have traditionally relied on indirect revenues in the context of limited formalization of their economies. An overview of tax policy and administration reform programs is presented, with an overview of outstanding issues that will shape the policy agenda in years ahead.

Local Budgeting

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Publisher : World Bank Publications
ISBN 13 : 0821369466
Total Pages : 410 pages
Book Rating : 4.8/5 (213 download)

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Book Synopsis Local Budgeting by : Anwar Shah

Download or read book Local Budgeting written by Anwar Shah and published by World Bank Publications. This book was released on 2007 with total page 410 pages. Available in PDF, EPUB and Kindle. Book excerpt: Local budgeting serves important functions that include setting priorities, planning, financial control over inputs, management of operations and accountability to citizens. These objectives give rise to technical and policy issues that require open discussion and debate. The format of the budget document can facilitate this debate. This book provides a comprehensive treatment of all aspects of local budgeting needed to develop sound fiscal administration at the local level. Topics covered include fiscal administration, forecasting, fiscal discipline, fiscal transparency, integrity of revenue administration, budget formats, and processes including performance budgeting, and capital budgeting.

The Shadow Economy

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Author :
Publisher : Cambridge University Press
ISBN 13 : 1107034841
Total Pages : 225 pages
Book Rating : 4.1/5 (7 download)

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Book Synopsis The Shadow Economy by : Friedrich Schneider

Download or read book The Shadow Economy written by Friedrich Schneider and published by Cambridge University Press. This book was released on 2013-02-14 with total page 225 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents new data to give an overview of shadow economies from OECD countries and propose solutions to prevent illicit work.