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Foreign Aid and Revenue Response

Foreign Aid and Revenue Response »

Source: Foreign Aid and Revenue Response : Does the Composition of Aid Matter?

Volume/Issue: 2003/176

Series: IMF Working Papers

Author(s): Alexander Pivovarsky , Benedict Clements , Sanjeev Gupta , and Erwin Tiongson

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2003

ISBN: 9781451858839

Keywords: revenue, tax effort, foreign debt, domestic borrowing, tax revenue, Taxation, Subsidies, and Revenue: General,

This paper examines the revenue response to inflows of foreign aid in 107 countries during the period 1970–2000, In particular, it investigates whether the impact of aid on the revenue effort depends on the...

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 »

Volume/Issue: 2004/119

Series: IMF Working Papers

Author(s): Howell Zee

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2004

DOI: http://dx.doi.org/10.5089/9781451854206.001

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...

Foreign Aid and Revenue Response
			: Does the Composition of Aid Matter?

Foreign Aid and Revenue Response : Does the Composition of Aid Matter? »

Volume/Issue: 2003/176

Series: IMF Working Papers

Author(s): Alexander Pivovarsky , Benedict Clements , Sanjeev Gupta , and Erwin Tiongson

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2003

DOI: http://dx.doi.org/10.5089/9781451858839.001

ISBN: 9781451858839

Keywords: revenue, tax effort, foreign debt, domestic borrowing, tax revenue, Taxation, Subsidies, and Revenue: General,

This paper examines the revenue response to inflows of foreign aid in 107 countries during the period 1970–2000, In particular, it investigates whether the impact of aid on the revenue effort depends on the...

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...

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...

Real and Distributive Effects of Petroleum Price Liberalization

Real and Distributive Effects of Petroleum Price Liberalization »

Source: 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

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 »

Source: 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

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...