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CHAPTER 2. Definition and Types of Amnesties

CHAPTER 2. Definition and Types of Amnesties »

Source: Tax Amnesties : Theory, Trends, and Some Alternatives

Series: IMF Special Issues

Author(s): Eric Le Borgne , and Katherine Baer

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 July 2008

ISBN: 9781589067363

Keywords: tax administration, tax amnesty, tax amnesties, tax evasion, tax compliance

Definition and Reasons for Amnesties Definition 3 A tax amnesty can be defined as a limited-ti...

CHAPTER 3. Economic Analysis

CHAPTER 3. Economic Analysis »

Source: Tax Amnesties : Theory, Trends, and Some Alternatives

Series: IMF Special Issues

Author(s): Eric Le Borgne , and Katherine Baer

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 July 2008

ISBN: 9781589067363

Keywords: tax administration, tax amnesty, tax amnesties, tax evasion, tax compliance

In this chapter we first give a heuristic intuition of the economic literature and modeling of tax amnesty. We then describe the key results of the literature. The Modeling of Tax Amnes...

CHAPTER 1. Introduction

CHAPTER 1. Introduction »

Source: Tax Amnesties : Theory, Trends, and Some Alternatives

Series: IMF Special Issues

Author(s): Eric Le Borgne , and Katherine Baer

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 July 2008

ISBN: 9781589067363

Keywords: tax administration, tax amnesty, tax amnesties, tax evasion, tax compliance

“Our new Constitution is now established, and has an appearance that promises permanency; but in this world nothing can be said to be certain, except death and taxes.” (emphasis added)...

CHAPTER 4. Recent Trends and Evidence

CHAPTER 4. Recent Trends and Evidence »

Source: Tax Amnesties : Theory, Trends, and Some Alternatives

Series: IMF Special Issues

Author(s): Eric Le Borgne , and Katherine Baer

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 July 2008

ISBN: 9781589067363

Keywords: tax administration, tax amnesty, tax amnesties, tax evasion, tax compliance

In this section we analyze the recent trends in tax amnesties, and some evidence is provided regarding their revenue and compliance effects. The first section is devoted to a review of the econometric litera...

Commodity Prices

Commodity Prices »

Source: Commodity Prices : Cyclical Weakness or Secular Decline?

Volume/Issue: 1994/7

Series: IMF Working Papers

Author(s): Peter Wickham , and Carmen Reinhart

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 1994

ISBN: 9781451842371

Keywords: commodity prices, export earnings, hedging, terms of trade, commodity agreements

Primary commodities still account for the bulk of exports in many developing countries. However, real commodity prices have been declining almost continuously since the early 1980s and there is evidence of renewed...

Comparing Projections and Outcomes of IMF-Supported Programs

Comparing Projections and Outcomes of IMF-Supported Programs »

Source: Comparing Projections and Outcomes of IMF-Supported Programs

Volume/Issue: 2001/45

Series: IMF Working Papers

Author(s): Steven Phillips , and Alberto Musso

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2001

ISBN: 9781451846478

Keywords: IMF, programs, projections, forecasts, statistics, statistic, forecasting, samples

“Program numbers” from a sample of IMF-supported programs are studied as if they were forecasts, through statistical analyses of the relationship between projections and outcomes for growth, inflation...

Comrades or Competitors? Trade Links Between China and Other East Asian Economies

Comrades or Competitors? Trade Links Between China and Other East Asian Economies »

Source: Finance & Development, June 2000

Volume/Issue: 37/2

Series: Finance & Development

Author(s): International Monetary Fund. External Relations Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 2000

ISBN: 9781451952827

Keywords: anticorruption, systemic corruption, anticorruption efforts, anticorruption measures, fight against corruption

For the latest thinking about the international financial system, monetary policy, economic development, poverty reduction, and other critical issues, subscribe to Finance & Development (F&D). This lively quarterly...

Conference in Tokyo: Asian policymakers examine country ownership and effectiveness of IMF conditionality

Conference in Tokyo: Asian policymakers examine country ownership and effectiveness of IMF conditionality »

Source: IMF Survey, Volume 30, Issue 15

Volume/Issue: 30/15

Series: IMF Survey

Author(s): International Monetary Fund. External Relations Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 2001

ISBN: 9781451929782

Keywords: industrial countries, poverty reduction, international monetary fund, debt relief

The Web edition of the IMF Survey is updated several times a week, and contains a wealth of articles about topical policy and economic issues in the news. Access the latest IMF research, read interviews, and listen...

Corruption Around the World

Corruption Around the World »

Source: Corruption Around the World : Causes, Consequences, Scope, and Cures

Volume/Issue: 1998/63

Series: IMF Working Papers

Author(s): Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 1998

ISBN: 9781451848397

Keywords: role of state, regulations, bribes, wages, salaries, wage, bribe

Corruption is attracting a lot of attention around the world. The paper surveys and discusses issues related to the causes, consequences, and scope of corruption and possible corrective actions. It emphasizes the c...

Corruption Around the World Causes, Consequences, Scope, and Cures

Corruption Around the World Causes, Consequences, Scope, and Cures »

Source: IMF Staff papers, Volume 45 No. 4

Volume: 45

Series: IMF Staff Papers

Author(s): International Monetary Fund. Research Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 1998

ISBN: 9781451972771

Keywords: corruption, bribes, public officials, public sector, bribe

This paper describes the issue of corruption around the world. The paper surveys and discusses issues related to the causes, consequences, and scope of corruption, and possible corrective actions. It emphasizes the...