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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 : Raul Felix Junquera Varela
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (128 download)
Download or read book Peru - Selected Issues in Fiscal Policy written by Raul Felix Junquera Varela and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This report takes an in-depth look, from a policy perspective, at the trade-offs between increasing tax collection and improving the equity of the fiscal system. As part of this effort, the report places the Peruvian tax system in an international context and considers the key challenges the government is facing in its drive to increase revenue. It also conducts qualitative and quantitative analyses of the impact of taxes and transfers on inequality and on the distribution of income. The report then makes several policy proposals that would increase tax collection without jeopardizing equity, and it then simulates the impacts of these changes on collection and equity. This advice spanned the 2012-2014 period, and included research on several tax policy-related issues, such as legal advice on double-taxation treaties and in-depth analyses of tax exemptions. To keep the focus tight, some of the work is not included in this report. Contributions were originally written in Spanish to provide the Ministry of Economy and Finance (MEF) with timely advice on the subject and were discussed with the counterparts during and immediately after its preparation. As a result of prioritizing this process, two teams focused on different areas of research and were able to contribute to the analytical base behind the ongoing tax reform. The report summarizes the main elements of this process and resulting advice. It comes out at the same time as the finance ministry announces the first set of tax reforms that were informed by this work.
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 : Weltbankgruppe
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (127 download)
Download or read book Peru - Selected Issues in Fiscal Policy written by Weltbankgruppe and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This report takes an in-depth look, from a policy perspective, at the trade-offs between increasing tax collection and improving the equity of the fiscal system. As part of this effort, the report places the Peruvian tax system in an international context and considers the key challenges the government is facing in its drive to increase revenue. It also conducts qualitative and quantitative analyses of the impact of taxes and transfers on inequality and on the distribution of income. The report then makes several policy proposals that would increase tax collection without jeopardizing equity, and it then simulates the impacts of these changes on collection and equity. This advice spanned the 2012-2014 period, and included research on several tax policy-related issues, such as legal advice on double-taxation treaties and in-depth analyses of tax exemptions. To keep the focus tight, some of the work is not included in this report. Contributions were originally written in Spanish to provide the Ministry of Economy and Finance (MEF) with timely advice on the subject and were discussed with the counterparts during and immediately after its preparation. As a result of prioritizing this process, two teams focused on different areas of research and were able to contribute to the analytical base behind the ongoing tax reform. The report summarizes the main elements of this process and resulting advice. It comes out at the same time as the finance ministry announces the first set of tax reforms that were informed by this work.
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 : 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 : 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 : Richard C. Webb
Publisher :
ISBN 13 :
Total Pages : 35 pages
Book Rating : 4.:/5 (611 download)
Download or read book Tax Policy and the Indicence of Taxation in Peru written by Richard C. Webb and published by . This book was released on 1972 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 : 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 : Edwin Goni
Publisher : World Bank Publications
ISBN 13 :
Total Pages : 31 pages
Book Rating : 4./5 ( download)
Download or read book Fiscal Redistribution and Income Inequality in Latin America written by Edwin Goni and published by World Bank Publications. This book was released on 2008 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt: Abstract: Income inequality in Latin America ranks among the highest in the world. It can be traced back to the unequal distribution of assets (especially land and education) in the region. But the extent to which asset inequality translates into income inequality depends on the redistributive capacity of the state. This paper documents the performance of Latin American fiscal systems from the perspective of income redistribution using newly-available information on the incidence of taxes and transfers across the region. The findings indicate that: (i) the differences in income inequality before taxes and transfers between Latin America and Western Europe are much more modest than those after taxes and transfers; (ii) the key reason is that, in contrast with industrial countries, in most Latin American countries the fiscal system is of little help in reducing income inequality; and (iii) in countries where fiscal redistribution is significant, it is achieved mostly through transfers rather than taxes. These facts stress the need for fiscal reforms across the region to further the goal of social equity. However, different countries need to place different relative emphasis on raising tax collection, restructuring the tax system, and improving the targeting of expenditures.
Author : Arthur Andersen & Co
Publisher :
ISBN 13 :
Total Pages : 44 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 1976 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Mr.Parthasarathi Shome
Publisher : International Monetary Fund
ISBN 13 : 1451846266
Total Pages : 34 pages
Book Rating : 4.4/5 (518 download)
Download or read book Trends and Future Directions in Tax Policy Reform written by Mr.Parthasarathi Shome and published by International Monetary Fund. This book was released on 1992-06-01 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax reform in Latin America during the 1980s emphasized broad-based, low-rate consumption taxes over steeply progressive income and property taxes, primarily to simplify the tax structure and facilitate tax administration. While tax reform need not necessarily raise tax-to-GDP ratios, countries that undertook tax reform experienced a higher revenue gain in terms of GDP relative to those that did not. Tax reform issues during the 1990s will include a minimum income tax, alternative corporate taxes (cash flow tax, assets tax), capturing difficult tax bases (financial intermediation, property), environment taxes, extending withholding as a taxing mechanism, and tax harmonization.
Author : Alberto Barreix
Publisher : BID-INTAL
ISBN 13 : 9507382682
Total Pages : 86 pages
Book Rating : 4.5/5 (73 download)
Download or read book Fiscal policy and equity estimation of the progressivity and redistributive capacity of taxes and social public expenditure in the Andean countries (Working Paper ITD = Documento de Trabajo ITD; 33) written by Alberto Barreix and published by BID-INTAL. This book was released on 2007 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Bijal Mahendra Patel
Publisher :
ISBN 13 :
Total Pages : 132 pages
Book Rating : 4.:/5 (34 download)
Download or read book Peru's Reformed Tax System written by Bijal Mahendra Patel and published by . This book was released on 1997 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt:
