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Author : Richard Charles Webb
Publisher :
ISBN 13 :
Total Pages : 94 pages
Book Rating : 4.F/5 ( download)
Download or read book Tax Policy and the Incidence of Taxation in Peru written by Richard Charles Webb and published by . This book was released on 1972 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : International Monetary Fund. Western Hemisphere Dept.
Publisher : International Monetary Fund
ISBN 13 : 151352612X
Total Pages : 60 pages
Book Rating : 4.5/5 (135 download)
Download or read book Peru written by International Monetary Fund. Western Hemisphere Dept. and published by International Monetary Fund. This book was released on 2020-01-13 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Selected Issues paper evaluates features of the Peruvian tax system that may have contributed to weak revenue growth, as well as reforms to strengthen the tax system. Using data on domestic tax collection in conjunction with cross-country data on tax rates, collection and tax expenditures, we attempt to shed light on the factors that distinguish tax revenue mobilization in Peru from other countries in the region. The paper also discusses recent reforms in tax policy and tax administration, and present advice for continued progress in these areas. Elimination of multiple tax regimes for small businesses can provide a boost to revenues from corporate taxes. An IMF technical evaluation of the small business tax regimes finds that a rationalization of the two existing regimes into one with the same marginal rate as the general regime will result in revenue gains of around 0.14 percent of GDP. There is ample room to increase the contribution of excises and property taxes to overall tax revenues. Relative to the regional average, Peru will continue to lag peer economies even if the current reform performs at full potential. This suggests room for further policy reforms to bring excise taxes in line with the levels of comparable economies.
Author : International Monetary
Publisher : International Monetary Fund
ISBN 13 :
Total Pages : 68 pages
Book Rating : 4.4/5 (2 download)
Download or read book Peru: Technical Assistance Report-Tax Regime for Small Taxpayers and Special Economic Zones written by International Monetary and published by International Monetary Fund. This book was released on 2022-02-11 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: The topics discussed in this report are tax regimes for small taxpayers (Chapter II) and the tax treatment of special economic zones (Chapter III). Although these aspects of the tax system have little direct effect on public finances, they affect many people and how those people make decisions or impact the positioning of certain regions relative to the rest of the country. Both are of social and political scope that is disproportionate to their magnitude of tax revenue collection, which is why their design must remain focused in its most strategic sense.
Author : International Monetary
Publisher : International Monetary Fund
ISBN 13 :
Total Pages : 80 pages
Book Rating : 4.4/5 (2 download)
Download or read book Peru: Technical Assistance Report—Proposals for the 2022 Tax Reform: Mining Sector Fiscal Regime, Capital Gains, and IGV on Digital Services written by International Monetary and published by International Monetary Fund. This book was released on 2022-03-25 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt: In October 2021, the MEF asked Congress for the delegation of powers to legislate on tax matters with the aim of increasing tax collections and doing so by adding progressivity to the Peruvian tax system. The initiative being developed by the MEF contains (tentatively, to date) around 40 specific measures—some administrative, others related to tax policy—that the MEF hopes will, as a whole, generate additional revenue for the treasury. The tax collection impact of quite a few of the measures (including those pertaining to the mining sector) has not been estimated, whereas the measures for which there is a calculation are estimated to bring in a little over 1 percent of GDP in revenues. Given Peru’s low level of tax collections, both relative to its own historical trends as well as those of other countries in the region, the amount expected to be collected with the proposed reform is modest. However, increasing tax collections by enhancing progressivity would appear to be the right approach.
Author : Banco Central de Reserva del Perú
Publisher :
ISBN 13 :
Total Pages : 24 pages
Book Rating : 4.:/5 (89 download)
Download or read book Report on the taxation policy of Peru written by Banco Central de Reserva del Perú and published by . This book was released on 1931 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Mr.Parthasarathi Shome
Publisher : International Monetary Fund
ISBN 13 : 1451843720
Total Pages : 34 pages
Book Rating : 4.4/5 (518 download)
Download or read book Taxation in Latin America written by Mr.Parthasarathi Shome and published by International Monetary Fund. This book was released on 1999-02-01 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: From the mid-1980s to early 1990s, Latin American tax policy provided rich lessons for other reforming countries. Meaningful innovations led also to perceptible revenue gains. Later in the 1990s, tax policies began to drift. Shining examples of fundamental reform seemed to lose their luster. Revenue in terms of GDP also stagnated, partly reflecting over-reliance on consumption taxes and neglect of taxable capacity on incomes. The stagnation has been exacerbated by excessively simplified administrative practices. Based on these developments and on the limited taxability of internationally mobile capital, the paper anticipates a likely tax structure for the new century.
Author : Jose Torres
Publisher : International Monetary Fund
ISBN 13 : 151357275X
Total Pages : 27 pages
Book Rating : 4.5/5 (135 download)
Download or read book Unintended Effects From the Expansion of the Non-Contributory Health System in Peru written by Jose Torres and published by International Monetary Fund. This book was released on 2021-04-23 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the last two decades, the Peruvian government has made great efforts to improve access to health care by significantly augmenting the coverage of the non-contributory public health care system Seguro Integral de Salud (SIS). This expansion has a positive impact on welfare and public health indicators, as it limits the risk of catastrophic health-related costs for previously uninsured individuals and allows for the appropriate treatment of illnesses. However, it also entails some unintended consequences for informality, tax revenues, and GDP, since a few formal agents are paying for a service that the majority of (informal) agents receive for free. In this paper, we use a general equilibrium model calibrated for Peru to simulate the expansion of SIS to quantify the unintended effects. We find that overall welfare increases, but informality rises by 2.7 percent, while tax revenues and output decrease by roughly 0.1 percent. Given the extent of the expansion in eligibility, the economic relevance of these results seems negligible. However, this occurs because the expansion of coverage was mostly funded by reducing the spending per-insured person. In fact, we find larger costs if public spending is increased to improve the quality of service given universal coverage.
Author : Santiago Acosta-Ormaechea
Publisher : International Monetary Fund
ISBN 13 : 1616358297
Total Pages : 41 pages
Book Rating : 4.6/5 (163 download)
Download or read book Tax Policy for Inclusive Growth in Latin America and the Caribbean written by Santiago Acosta-Ormaechea and published by International Monetary Fund. This book was released on 2022-01-21 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax Policy for Inclusive Growth in Latin America and the Caribbean
Author : Arthur Andersen & Co
Publisher :
ISBN 13 :
Total Pages : 48 pages
Book Rating : 4.3/5 (555 download)
Download or read book Highlights on Taxes and Trade in Peru written by Arthur Andersen & Co and published by . This book was released on 1973 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : World Bank
Publisher : World Bank Publications
ISBN 13 : 1464814414
Total Pages : 241 pages
Book Rating : 4.4/5 (648 download)
Download or read book Doing Business 2020 written by World Bank and published by World Bank Publications. This book was released on 2019-11-21 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
Author : Richard Charles Webb
Publisher : Cambridge, Mass. : Harvard University Press
ISBN 13 :
Total Pages : 266 pages
Book Rating : 4.F/5 ( download)
Download or read book Government Policy and the Distribution of Income in Peru, 1963-1973 written by Richard Charles Webb and published by Cambridge, Mass. : Harvard University Press. This book was released on 1977 with total page 266 pages. Available in PDF, EPUB and Kindle. Book excerpt: Monograph measuring the impact of economic policy on income distribution in Peru from 1963 to 1973 - examines regional level and rural area inequalities in income trends (incl. Agricultural income) from 1950 to 1966, analyses the effects of tax reform under various governments, presents an economic model providing a framework for the study of alternative income redistribution strategies, and argues that poverty might be reduced by employment creation in the traditional sector. References and statistical tables.
Author : International Monetary Fund. Fiscal Affairs Dept.
Publisher : International Monetary Fund
ISBN 13 : 1498345204
Total Pages : 78 pages
Book Rating : 4.4/5 (983 download)
Download or read book Tax Policy, Leverage and Macroeconomic Stability written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2016-12-10 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: Risks to macroeconomic stability posed by excessive private leverage are significantly amplified by tax distortions. ‘Debt bias’ (tax provisions favoring finance by debt rather than equity) has increased leverage in both the household and corporate sectors, and is now widely recognized as a significant macroeconomic concern. This paper presents new evidence of the extent of debt bias, including estimates for banks and non-bank financial institutions both before and after the global financial crisis. It presents policy options to alleviate debt bias, and assesses their effectiveness. The paper finds that thin capitalization rules restricting interest deductibility have only partially been able to address debt bias, but that an allowance for corporate equity has generally proved effective. The paper concludes that debt bias should feature prominently in countries’ tax reform plans in the coming years.
Author :
Publisher : World Bank Publications
ISBN 13 : 0821365037
Total Pages : 320 pages
Book Rating : 4.8/5 (213 download)
Download or read book Mining Royalties written by and published by World Bank Publications. This book was released on 2006-01-01 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book contains a wealth of information and analysis relating to mineral royalties. Primary information includes royalty legislation from over forty nations. Analysis is comprehensive and addresses issues of importance to diverse stakeholders including government policymakers, tax administrators, society, local communities and mining companies. Extensive footnotes and citations provide a valuable resource for researchers.
Author : Richard Charles Webb
Publisher : Harvard University Press
ISBN 13 : 9780674358300
Total Pages : 268 pages
Book Rating : 4.3/5 (583 download)
Download or read book Government Policy and the Distribution of Income in Peru, 1963-1973 written by Richard Charles Webb and published by Harvard University Press. This book was released on 1977 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: Monograph measuring the impact of economic policy on income distribution in Peru from 1963 to 1973 - examines regional level and rural area inequalities in income trends (incl. Agricultural income) from 1950 to 1966, analyses the effects of tax reform under various governments, presents an economic model providing a framework for the study of alternative income redistribution strategies, and argues that poverty might be reduced by employment creation in the traditional sector. References and statistical tables.
Author : Gabriela Inchauste
Publisher : World Bank Publications
ISBN 13 : 1464810923
Total Pages : 318 pages
Book Rating : 4.4/5 (648 download)
Download or read book The Distributional Impact of Taxes and Transfers written by Gabriela Inchauste and published by World Bank Publications. This book was released on 2017-09-19 with total page 318 pages. Available in PDF, EPUB and Kindle. Book excerpt: The World Bank has partnered with the Commitment to Equity Institute at Tulane University to implement their diagnostic tool—the Commitment to Equity (CEQ) Assessment—designed to assess how taxation and public expenditures affect income inequality, poverty, and different economic groups. The approach relies on comprehensive fiscal incidence analysis, which measures the contribution of each individual intervention to poverty and inequality reduction as well as the combined impact of taxes and social spending. The CEQ Assessment provide an evidence base upon which alternative reform options can be analyzed. The use of a common methodology makes the results comparable across countries. This volume presents eight country studies that examine the distributional effects of individual programs and policy measures—and the net effect of each country’s mix of policies and programs. These case studies were produced in the context of Bank policy dialogue and have since been used to propose alternative reform options.
Author : Pedro-Pablo Kuczynski-Godard
Publisher : Princeton University Press
ISBN 13 : 1400869927
Total Pages : 324 pages
Book Rating : 4.4/5 (8 download)
Download or read book Peruvian Democracy under Economic Stress written by Pedro-Pablo Kuczynski-Godard and published by Princeton University Press. This book was released on 2015-03-08 with total page 324 pages. Available in PDF, EPUB and Kindle. Book excerpt: As economic adviser and manager of the Central Reserve Bank of Peru, Pedro-Pablo Kuczynski observed at first hand the crisis that preceded the overthrow of the Belaúnde administration on October 3, 1968. His role in the economic policies of that era enables him to provide an insider's view and analysis of the financial and economic problems besetting a democratic regime in a developing country. The author pays particular attention to the reasons for the difficulties of the administration after a promising beginning. He considers the main actors during the period 1966-1968, their central motives, the role of the opposition-controlled Congress, the government's efforts to cope with economic and financial problems, and the role of U.S. foreign policy. The initial successes of the administration in areas such as social participation depended on the initiative of a few key figures—a dependence that contributed to the crisis of 1966-1968. Originally published in 1977. The Princeton Legacy Library uses the latest print-on-demand technology to again make available previously out-of-print books from the distinguished backlist of Princeton University Press. These editions preserve the original texts of these important books while presenting them in durable paperback and hardcover editions. The goal of the Princeton Legacy Library is to vastly increase access to the rich scholarly heritage found in the thousands of books published by Princeton University Press since its founding in 1905.
Author : United States. Bureau of Foreign Commerce. American Republics Division
Publisher :
ISBN 13 :
Total Pages : 176 pages
Book Rating : 4.:/5 (31 download)
Download or read book Investment in Peru written by United States. Bureau of Foreign Commerce. American Republics Division and published by . This book was released on 1957 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt:
