Browse

You are looking at 61 - 68 of 68 items :

  • Political Science x
Tax Amnesties
			: Theory, Trends, and Some Alternatives

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

DOI: http://dx.doi.org/10.5089/9781589067363.058

ISBN: 9781589067363

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

Tax amnesties remain as popular as ever as a tool for raising revenue and increasing tax compliance. International experience, however, shows that the costs of tax amnesty programs often exceed the programs' benefi...

Back Matter

Back Matter »

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

Tax amnesties remain as popular as ever as a tool for raising revenue and increasing tax compliance. International experience, however, shows that the costs of tax amnesty programs often exceed the programs' benefi...

Front Matter

Front Matter »

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

Tax amnesties remain as popular as ever as a tool for raising revenue and increasing tax compliance. International experience, however, shows that the costs of tax amnesty programs often exceed the programs' benefi...

Introducing a General Anti-Avoidance Rule (GAAR)
			: Ensuring That a GAAR Achieves Its Purpose

Introducing a General Anti-Avoidance Rule (GAAR) : Ensuring That a GAAR Achieves Its Purpose »

Volume: 1

Series: Tax Law Technical Note

Author(s): Christophe Waerzeggers , and Cory Hillier

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 31 January 2016

DOI: http://dx.doi.org/10.5089/9781513515823.008

ISBN: 9781513515823

Keywords: Tax evasion, Tax regimes, Tax systems, tax, tax benefit, tax law, transaction, tax avoidance

Tax avoidance continues to attract attention globally with strong support for tax law reform at all levels. This Tax Law IMF Technical Note focuses on some of the key design and drafting considerations of one speci...

Virtual Deficits and the Patinkin Effect

Virtual Deficits and the Patinkin Effect »

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...

Volume 45 Index

Volume 45 Index »

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...

Warning: Inflation May Be Harmful to Your Growth

Warning: Inflation May Be Harmful to Your Growth »

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...

What Drives Household Borrowing and Credit Constraints? Evidence from Bosnia and Herzegovina

What Drives Household Borrowing and Credit Constraints? Evidence from Bosnia and Herzegovina »

Source: What Drives Household Borrowing and Credit Constraints? Evidence from Bosnia and Herzegovina

Volume/Issue: 2008/202

Series: IMF Working Papers

Author(s): Ke Chen Chen , and Mali Chivakul

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 August 2008

ISBN: 9781451870602

Keywords: household debt, credit constraints, probability, credit market, credit constraint, equation, Bosnia, Herzegovina,

Although Bosnia and Herzegovina (BiH) has experienced rapid growth in credit to households in recent years, most individuals are still credit constrained. This paper analyzes the determinants of household credit de...