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Foreign Aid and Revenue
			: Still a Crowding Out Effect?

Foreign Aid and Revenue : Still a Crowding Out Effect? »

Volume/Issue: 2012/186

Series: IMF Working Papers

Author(s): Ernesto Crivelli , Sanjeev Gupta , Priscilla Muthoora , and Dora Benedek

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2012

DOI: http://dx.doi.org/10.5089/9781475505344.001

ISBN: 9781475505344

Keywords: tax revenues, tax revenue, total tax revenue

This paper reexamines the relationship between aid and domestic tax revenues using a more recent and comprehensive dataset covering 118 countries for the period 1980 - 2009. Overall, our results support earlier fin...

Increasing Public Sector Revenue in the Philippines
			: Equity and Efficiency Considerations

Increasing Public Sector Revenue in the Philippines : Equity and Efficiency Considerations »

Volume/Issue: 2005/22

Series: IMF Working Papers

Author(s): Kevin Fletcher

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 2005

DOI: http://dx.doi.org/10.5089/9781451860412.001

ISBN: 9781451860412

Keywords: revenue, incidence, VAT, tax incentives, tax administration, tax system, tax rates, tax revenue, Subsidies and Revenue, National Government Expenditures and Related Policies

Public sector revenue has declined markedly in the Philippines over the past seven years. Most observers of the Philippine economy agree that rebuilding public sector revenue will be critical to reducing deficits a...

Oil Revenue Assignments
			: Country Experiences and Issues

Oil Revenue Assignments : Country Experiences and Issues »

Volume/Issue: 2002/203

Series: IMF Working Papers

Author(s): Eric Mottu , and Ehtisham Ahmad

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2002

DOI: http://dx.doi.org/10.5089/9781451874464.001

ISBN: 9781451874464

Keywords: Oil revenue, tax assignment, revenue sharing, oil-producing countries, Russia, subnational governments, fiscal federalism, decentralization, taxation, Nonrenewable Resources and Conservation: Government Policy,

Based on country experiences, the paper assesses policy options to assign oil revenues to subnational governments (SNGs). The literature recommends that oil revenues be centralized. Given political economy consider...

Real and Distributive Effects of Petroleum Price Liberalization
			: The Case of Indonesia

Real and Distributive Effects of Petroleum Price Liberalization : The Case of Indonesia »

Volume/Issue: 2003/204

Series: IMF Working Papers

Author(s): Benedict Clements , Sanjeev Gupta , and Hong-Sang Jung

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 2003

DOI: http://dx.doi.org/10.5089/9781451874525.001

ISBN: 9781451874525

Keywords: Public expenditure, CGE, petroleum prices, subsidy, income groups, household consumption, household groups, Computable General Equilibrium Models, State and Local Taxation, Subsidies

The impact of higher petroleum prices on the aggregate price level, real growth, and income distribution is appraised within a multisector computable general equilibrium (CGE) model. A reduction in the government s...

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...

Tax Administration Reform and Fiscal Adjustment
			: The Case of Indonesia (2001-07)

Tax Administration Reform and Fiscal Adjustment : The Case of Indonesia (2001-07) »

Volume/Issue: 2008/129

Series: IMF Working Papers

Author(s): John Brondolo , Frank Bosch , Eric Le Borgne , and Carlos Silvani

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2008

DOI: http://dx.doi.org/10.5089/9781451869880.001

ISBN: 9781451869880

Keywords: tax collections, tax revenue, tax system, revenue collection

Tax administration reforms can play an important role in fiscal adjustment. This role is examined by reviewing Indonesia's tax reform cum fiscal adjustment experience since 2001. The paper describes Indonesia's fis...

Understanding Countries' Tax Effort

Understanding Countries' Tax Effort »

Volume/Issue: 2013/244

Series: IMF Working Papers

Author(s): Ricardo Fenochietto , and Carola Pessino

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 December 2013

DOI: http://dx.doi.org/10.5089/9781484301272.001

ISBN: 9781484301272

Keywords: tax effort, tax frontier, tax capacity, stochastic tax frontier, inefficiency, tax revenues, tax analysis, determinants of tax revenue, tax system, Models with Panel Data

This paper presents a model to determine the tax effort and tax capacity of 113 countries and the main variables on which they depend. The results and the model allow a clear determination of which countries are ne...

Increasing Public Sector Revenue in the Philippines

Increasing Public Sector Revenue in the Philippines »

Source: Increasing Public Sector Revenue in the Philippines : Equity and Efficiency Considerations

Volume/Issue: 2005/22

Series: IMF Working Papers

Author(s): Kevin Fletcher

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 2005

ISBN: 9781451860412

Keywords: revenue, incidence, VAT, tax incentives, tax administration, tax system, tax rates, tax revenue, Subsidies and Revenue, National Government Expenditures and Related Policies

Public sector revenue has declined markedly in the Philippines over the past seven years. Most observers of the Philippine economy agree that rebuilding public sector revenue will be critical to reducing deficits a...

A New Approach to Taxing Financial Intermediation Services Under a Value Added Tax

A New Approach to Taxing Financial Intermediation Services Under a Value Added Tax »

Source: A New Approach to Taxing Financial Intermediation Services Under a Value Added Tax

Volume/Issue: 2004/119

Series: IMF Working Papers

Author(s): Howell Zee

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2004

ISBN: 9781451854206

Keywords: VAT, financial intermediation, financial sector, Taxation, Subsidies, and Revenue,

This paper contains a proposal (referred to as the "modified reverse-charging" approach) to tax financial intermediation services under a VAT. At the heart of the proposal is the application of a reverse charge tha...

Oil Revenue Assignments

Oil Revenue Assignments »

Source: Oil Revenue Assignments : Country Experiences and Issues

Volume/Issue: 2002/203

Series: IMF Working Papers

Author(s): Eric Mottu , and Ehtisham Ahmad

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2002

ISBN: 9781451874464

Keywords: Oil revenue, tax assignment, revenue sharing, oil-producing countries, Russia, subnational governments, fiscal federalism, decentralization, taxation, Nonrenewable Resources and Conservation: Government Policy,

Based on country experiences, the paper assesses policy options to assign oil revenues to subnational governments (SNGs). The literature recommends that oil revenues be centralized. Given political economy consider...