Browse

You are looking at 1 - 10 of 18 items

  • Keywords: sales tax x
Clear All
Appendix I. Seminar Participants

Appendix I. Seminar Participants »

Source: Value-Added Tax : Administrative and Policy Issues

Series: Occasional Papers

Author(s): Alan Tait

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1991

ISBN: 9781557751843

Keywords: vat, tax administration, tax return, sales tax, tax department

Bangladesh S.M. Akram Member National Board of Revenue Fouzul Kabir Khan First Secretary...

I. Introduction

I. Introduction »

Source: Poverty and Social Impact Analysis by the IMF : Review of Methodology and Selected Evidence

Series: Books

Author(s): Robert Gillingham

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 March 2008

ISBN: 9781589066625

Keywords: trade liberalization, partial equilibrium, income distribution, subsidies, sales taxes

The Poverty Reduction and Growth Facility (PRGF) is the instrument used by the IMF to provide support for countries in the implementation of their poverty reduction and growth strat...

I. VAT Policy Issues: Structure, Regressivity, Inflation, and Exports

I. VAT Policy Issues: Structure, Regressivity, Inflation, and Exports »

Source: Value-Added Tax : Administrative and Policy Issues

Series: Occasional Papers

Author(s): Alan Tait

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1991

ISBN: 9781557751843

Keywords: vat, tax administration, tax return, sales tax, tax department

Alan A. Tait This chapter discusses the major policy issues involved when considering a VAT. It briefly reviews the reasons why the VAT is chosen as the main sales tax and why...

II. A Review of Macro-Micro Approaches for Evaluating the Distributional Impacts of Macroeconomic Reforms

II. A Review of Macro-Micro Approaches for Evaluating the Distributional Impacts of Macroeconomic Reforms »

Source: Poverty and Social Impact Analysis by the IMF : Review of Methodology and Selected Evidence

Series: Books

Author(s): Robert Gillingham

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 March 2008

ISBN: 9781589066625

Keywords: trade liberalization, partial equilibrium, income distribution, subsidies, sales taxes

A. Introduction The poverty and social implications of macroeconomic and structural reform policies are increasingly being recognized in IMF-supported...

II. Planning for VAT

II. Planning for VAT »

Source: Value-Added Tax : Administrative and Policy Issues

Series: Occasional Papers

Author(s): Alan Tait

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1991

ISBN: 9781557751843

Keywords: vat, tax administration, tax return, sales tax, tax department

Graham Holland This chapter considers, from the perspective of management, the process by which an organization actually implements a VAT. It identifies and discusses issues that senior administrato...

III. Guidelines for Administering a VAT

III. Guidelines for Administering a VAT »

Source: Value-Added Tax : Administrative and Policy Issues

Series: Occasional Papers

Author(s): Alan Tait

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1991

ISBN: 9781557751843

Keywords: vat, tax administration, tax return, sales tax, tax department

Milka Casanegra de Jantscher and Carlos Silvani This chapter provides guidelines on some of the main issues of VAT administration, such as taxpayer identification, filing and...

III. The Distributional Impacts of Indirect Tax and Public Pricing Reforms: A Review of Methods and Empirical Evidence16

III. The Distributional Impacts of Indirect Tax and Public Pricing Reforms: A Review of Methods and Empirical Evidence16 »

Source: Poverty and Social Impact Analysis by the IMF : Review of Methodology and Selected Evidence

Series: Books

Author(s): Robert Gillingham

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 March 2008

ISBN: 9781589066625

Keywords: trade liberalization, partial equilibrium, income distribution, subsidies, sales taxes

A. Introduction It is common for governments in developing countries to manipulate prices of goods and services using a range of policy instruments an...

IV. Analyzing the Impact of Trade Liberalization and Devaluation on Poverty

IV. Analyzing the Impact of Trade Liberalization and Devaluation on Poverty »

Source: Poverty and Social Impact Analysis by the IMF : Review of Methodology and Selected Evidence

Series: Books

Author(s): Robert Gillingham

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 March 2008

ISBN: 9781589066625

Keywords: trade liberalization, partial equilibrium, income distribution, subsidies, sales taxes

A. Introduction and Summary Trade liberalization and devaluation (TLD) policies have always been present in many IMF-supported programs. Tariffs, quot...

IV. Invoices, Books of Account, and Tax Return Forms for VAT

IV. Invoices, Books of Account, and Tax Return Forms for VAT »

Source: Value-Added Tax : Administrative and Policy Issues

Series: Occasional Papers

Author(s): Alan Tait

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1991

ISBN: 9781557751843

Keywords: vat, tax administration, tax return, sales tax, tax department

Carlos Silvani and Charles L. Vehorn 1 The smooth functioning of the VAT is critically dependent on taxpayers keeping careful an...

Poverty and Social Impact Analysis by the IMF
			: Review of Methodology and Selected Evidence

Poverty and Social Impact Analysis by the IMF : Review of Methodology and Selected Evidence »

Series: Books

Author(s): Robert Gillingham

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 March 2008

DOI: http://dx.doi.org/10.5089/9781589066625.071

ISBN: 9781589066625

Keywords: trade liberalization, partial equilibrium, income distribution, subsidies, sales taxes

The Poverty Reduction and Growth Facility (PRGF) is used by the IMF to provide support for countries' implementation of their poverty reduction and growth strategies. A key requirement in the design of PRGF program...