Staff Report on Comprehensive Tax Reform for 2015 and Beyond
Author:
Publisher:
Published: 2014
Total Pages: 348
ISBN-13:
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Author:
Publisher:
Published: 2014
Total Pages: 348
ISBN-13:
DOWNLOAD EBOOKAuthor: International Monetary Fund
Publisher: International Monetary Fund
Published: 2015-04-20
Total Pages: 257
ISBN-13: 1498344658
DOWNLOAD EBOOKThis paper explores how fiscal policy can affect medium- to long-term growth. It identifies the main channels through which fiscal policy can influence growth and distills practical lessons for policymakers. The particular mix of policy measures, however, will depend on country-specific conditions, capacities, and preferences. The paper draws on the Fund’s extensive technical assistance on fiscal reforms as well as several analytical studies, including a novel approach for country studies, a statistical analysis of growth accelerations following fiscal reforms, and simulations of an endogenous growth model.
Author: Cassandra J. Hartnett
Publisher: American Library Association
Published: 2017-11-21
Total Pages: 553
ISBN-13: 0838913954
DOWNLOAD EBOOKGovernment data and resources are uniquely useful to researchers and other library users. But without a roadmap, sifting through the sheer quantity of information to find the right answers is foolhardy. The first edition of this text is well established as an essential navigational tool for both LIS students and professionals; now this newly revised, peer-reviewed update is even more attuned to new sources and types of government information and how best to locate them. Unmatched in its scope, this book covers such key topics as the history of government information, from its colorful beginnings to the era of Wikileaks, Edward Snowden, and data breaches;how to think like a government documents librarian in order to find information efficiently, plus other research tips;all types of law resources and information, including public laws and the U.S. Code, Case Law and the judicial branch, and regulations;Congressional literature, from bills and committee hearings to the U.S. Congressional Serial Set;patents, trademarks, and intellectual property;census data, educational information, and other statistical resources;health information, with an in-depth look at the Patient Protection and Affordable Care Act and the trend toward and impact of online medical records; and science, environmental, and energy resources from agencies like the Environmental Protection Agency and the Department of Energy.Exercises throughout the text support instruction, while the approachable and well-organized style make it ideal for day-to-day reference use.
Author: United States. Congress. Senate. Committee on the Budget
Publisher:
Published: 2017
Total Pages: 484
ISBN-13:
DOWNLOAD EBOOKAuthor: United States. Congress. Senate. Committee on Finance
Publisher:
Published: 2013
Total Pages: 162
ISBN-13:
DOWNLOAD EBOOKAuthor: International Monetary Fund
Publisher: International Monetary Fund
Published: 2015-01-29
Total Pages: 81
ISBN-13: 1498344895
DOWNLOAD EBOOKThis paper addresses core challenges that all tax administrations face in dealing with noncompliance—which are now receiving renewed attention. Long a priority in developing countries, assuring strong compliance has acquired greater priority in countries facing intensified revenue needs, and is critical for fairness and statebuilding. Series: Policy Papers
Author: United States. Congress. Senate. Committee on Finance
Publisher:
Published: 2015
Total Pages: 64
ISBN-13:
DOWNLOAD EBOOKAuthor: Emanuel Kopp
Publisher: International Monetary Fund
Published: 2019-05-31
Total Pages: 37
ISBN-13: 1498317049
DOWNLOAD EBOOKThere is no consensus on how strongly the Tax Cuts and Jobs Act (TCJA) has stimulated U.S. private fixed investment. Some argue that the business tax provisions spurred investment by cutting the cost of capital. Others see the TCJA primarily as a windfall for shareholders. We find that U.S. business investment since 2017 has grown strongly compared to pre-TCJA forecasts and that the overriding factor driving it has been the strength of expected aggregate demand. Investment has, so far, fallen short of predictions based on the postwar relation with tax cuts. Model simulations and firm-level data suggest that much of this weaker response reflects a lower sensitivity of investment to tax policy changes in the current environment of greater corporate market power. Economic policy uncertainty in 2018 played a relatively small role in dampening investment growth.
Author: John Brondolo
Publisher: International Monetary Fund
Published: 2016-03-17
Total Pages: 67
ISBN-13: 1475523610
DOWNLOAD EBOOKTax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.
Author: Maria Delgado Coelho
Publisher: International Monetary Fund
Published: 2021-09-24
Total Pages: 46
ISBN-13: 1513596624
DOWNLOAD EBOOKThe excessive complexity and burden of the Brazilian tax system, riddled by cumulative indirect taxes and heavy payroll contributions, have led to an accumulation of fiscal incentives aimed at reducing its burden on taxpayers and productive activities. Federal and subnational tax expenditures currently stand at over 5 percent of GDP. Rationalizing them can only be comprehensively feasible in the context of a broader sequenced tax reform, and could reduce resource misallocation and income inequality, as well as provide new revenues.