Tax Evasion, Technology Shocks and the Cyclicality of Government Revenues
Author:
Publisher: Fundacion BBVA
Published: 2011
Total Pages: 32
ISBN-13:
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Author:
Publisher: Fundacion BBVA
Published: 2011
Total Pages: 32
ISBN-13:
DOWNLOAD EBOOKAuthor: Joel Slemrod
Publisher:
Published: 1992
Total Pages: 361
ISBN-13: 9780472103386
DOWNLOAD EBOOKExperts discuss strategies for curtailing tax evasion
Author: International Monetary Fund. Fiscal Affairs Dept.
Publisher: International Monetary Fund
Published: 2011-08-03
Total Pages: 86
ISBN-13: 1498339247
DOWNLOAD EBOOKThe Fund has long played a lead role in supporting developing countries’ efforts to improve their revenue mobilization. This paper draws on that experience to review issues and good practice, and to assess prospects in this key area.
Author: Mr.Parthasarathi Shome
Publisher: International Monetary Fund
Published: 1993-03-01
Total Pages: 28
ISBN-13: 1451921535
DOWNLOAD EBOOKTax evasion is universal. It depends on the economic and tax structures, types of income, and social attitudes. The theory of tax evasion has limitations since it depends solely on the attitude toward risk with full information regarding the tax administration’s behavior. Methodologies for estimating tax evasion include predominantly estimating the underground economy, and comparing taxes declared with potential tax revenue calculated from national accounts. Actions in addressing tax evasion include use of withholding, presumptive and minimum taxes, selective auditing, penalties, and cross checks between taxes.
Author: Guillermo E. Perry
Publisher: World Bank Publications
Published: 2007-10-19
Total Pages: 354
ISBN-13: 0821370855
DOWNLOAD EBOOKFiscal policy in Latin America has been guided primarily by short-term liquidity targets whose observance was taken as the main exponent of fiscal prudence, with attention focused almost exclusively on the levels of public debt and the cash deficit. Very little attention was paid to the effects of fiscal policy on growth and on macroeconomic volatility over the cycle. Important issues such as the composition of public expenditures (and its effects on growth), the ability of fiscal policy to stabilize cyclical fluctuations, and the currency composition of public debt were largely neglected. As a result, fiscal policy has often amplified cyclical volatility and dampened growth. 'Fiscal Policy, Stabilization, and Growth' explores the conduct of fiscal policy in Latin America and its consequences for macroeconomic stability and long-term growth. In particular, the book highlights the procyclical and anti-investment biases embedded in the region's fiscal policies, explores their causes and macroeconomic consequences, and asesses their possible solutions.
Author: Philip Booth
Publisher: London Publishing Partnership
Published: 2016-11-01
Total Pages: 256
ISBN-13: 025536735X
DOWNLOAD EBOOKAmidst the debates about ‘austerity’ a number of vital debates in public finance have been sidelined. Because the reductions in government spending – small though they have been so far- have been designed to reduce the government’s borrowing requirement, there has been little discussion of whether the size of the state should be reduced in order to facilitate long-run reductions in the burden of taxation. This book traces the history of the growth of the size of the state over the last 100 years whilst also making international comparisons. There is a particular focus on recent and projected future developments which shows that, though the total level of government spending has not decreased significantly in recent years, there has been a big redirection of spending from some areas to others. The authors then examine the evidence on the relationship between taxation and economic growth. As well as reviewing recent literature, they also undertake new modelling that higher taxes are detrimental for growth. In the final part of the book, the whole UK tax system is reconsidered in a proper economic framework. The UK has one of the world’s most complex tax systems and its incoherence has increased over the last five years. Sweeping reforms are proposed to the system which wold involve abolishing around 20 taxes and the development of a simple, predictable tax system based on principles that should gain wide acceptance.
Author: Miria A. Pigato
Publisher: World Bank Publications
Published: 2018-12-31
Total Pages: 240
ISBN-13: 9781464813580
DOWNLOAD EBOOKThis report provides actionable advice on how to design and implement fiscal policies for both development and climate action. Building on more than two decades of research in development and environmental economics, it argues that well-designed environmental tax reforms are especially valuable in developing countries, where they can reduce emissions, increase domestic revenues, and generate positive welfare effects such as cleaner water, safer roads, and improvements in human health. Moreover, these reforms need not harm competitiveness. New empirical evidence from Indonesia and Mexico suggests that under certain conditions, raising fuel prices can actually increase firm productivity. Finally, the report discusses the role of fiscal policy in strengthening resilience to climate change. It provides evidence that preventive public investments and measures to build fiscal buffers can help safeguard stability and growth in the face of rising climate risks. In this way, environmental tax reforms and climate risk-management strategies can lay the much-needed fiscal foundation for development and climate action.
Author: 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: Mr.Rabah Arezki
Publisher: International Monetary Fund
Published: 2015-09-29
Total Pages: 54
ISBN-13: 1513590766
DOWNLOAD EBOOKThis paper explores the effect of news shocks on the current account and other macroeconomic variables using worldwide giant oil discoveries as a directly observable measure of news shocks about future output ? the delay between a discovery and production is on average 4 to 6 years. We first present a two-sector small open economy model in order to predict the responses of macroeconomic aggregates to news of an oil discovery. We then estimate the effects of giant oil discoveries on a large panel of countries. Our empirical estimates are consistent with the predictions of the model. After an oil discovery, the current account and saving rate decline for the first 5 years and then rise sharply during the ensuing years. Investment rises robustly soon after the news arrives, while GDP does not increase until after 5 years. Employment rates fall slightly for a sustained period of time.
Author:
Publisher: Fundacion BBVA
Published:
Total Pages: 71
ISBN-13:
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