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  • 1
    Online Resource
    Online Resource
    Taxation in Latin America : Structural Trends and Impact of Administration (1999)
    Washington, D.C : International Monetary Fund
    Details
    UID:
    gbv_845878638
    Format: Online-Ressource (33 p)
    Edition: Online-Ausg.
    ISBN: 1451843720 , 9781451843729
    Series Statement: IMF Working Papers Working Paper No. 99/19
    Content: From the mid-1980s to early 1990s, Latin American tax policy provided rich lessons for other reforming countries. Meaningful innovations led also to perceptible revenue gains. Later in the 1990s, tax policies began to drift. Shining examples of fundamental reform seemed to lose their luster. Revenue in terms of GDP also stagnated, partly reflecting over-reliance on consumption taxes and neglect of taxable capacity on incomes. The stagnation has been exacerbated by excessively simplified administrative practices. Based on these developments and on the limited taxability of internationally mobile capital, the paper anticipates a likely tax structure for the new century
    Additional Edition: Erscheint auch als Druck-Ausgabe Shome, Parthasarathi Taxation in Latin America: Structural Trends and Impact of Administration Washington, D.C. : International Monetary Fund, 1999 ISBN 9781451843729
    Language: English
    DOI: 10.5089/9781451843729.001
    URL: kostenfrei
    URL: kostenfrei
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  • 2
    Online Resource
    Online Resource
    Tax Administration and the Small Taxpayer (2004)
    Washington, D.C : International Monetary Fund
    Details
    UID:
    gbv_84589546X
    Format: Online-Ressource (33 p)
    Edition: Online-Ausg.
    ISBN: 1451974574 , 9781451974577
    Series Statement: IMF Policy Discussion Papers Policy Discussion Paper No. 04/2
    Content: Small taxpayers should pay their appropriate revenue share while their compliance costs should be reduced. This assumes importance as restructuring in emerging markets has meant rapid growth in services through self-employed small entrepreneurs, who have good revenue potential. Administrative facilitators such as a single tax covering income tax, VAT, and social security tax, at a reduced rate, do not lower tax evasion. They increase vertical and horizontal inequity, and lead to adverse resource allocation. A strategy is needed, extending modernization achieved in large taxpayer units (LTUs) to small taxpayers, including rationalization of collection and reporting of revenue data for policy formulation
    Additional Edition: Erscheint auch als Druck-Ausgabe Shome, Parthasarathi Tax Administration and the Small Taxpayer Washington, D.C. : International Monetary Fund, 2004 ISBN 9781451974577
    Language: English
    DOI: 10.5089/9781451974577.003
    URL: kostenfrei
    URL: kostenfrei
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  • 3
    Online Resource
    Online Resource
    Tax Policy Handbook (1995)
    Washington, D.C : International Monetary Fund
    Details
    UID:
    gbv_845858890
    Format: Online-Ressource (335 p)
    Edition: Online-Ausg.
    ISBN: 155775490X , 9781557754905
    Content: Edited by Parthasarathi Shome, this Handbook was written primarily for economists who are responsible for analyzing and evaluating economic policies of developing countries at an applied level, and who would benefit from a comprehensive discussion of the concepts, principles, and prevailing issues of taxation
    Additional Edition: Erscheint auch als Druck-Ausgabe Shome, Parthasarathi Tax Policy Handbook Washington, D.C. : International Monetary Fund, 1995 ISBN 9781557754905
    Language: English
    DOI: 10.5089/9781557754905.071
    URL: kostenfrei
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  • 4
    Online Resource
    Online Resource
    Trends and Future Directions in Tax Policy Reform : A Latin American Perspective (1992)
    Washington, D.C : International Monetary Fund
    Details
    UID:
    gbv_845847783
    Format: Online-Ressource (34 p)
    Edition: Online-Ausg.
    ISBN: 1451846266 , 9781451846263
    Series Statement: IMF Working Papers Working Paper No. 92/43
    Content: Tax reform in Latin America during the 1980s emphasized broad-based, low-rate consumption taxes over steeply progressive income and property taxes, primarily to simplify the tax structure and facilitate tax administration. While tax reform need not necessarily raise tax-to-GDP ratios, countries that undertook tax reform experienced a higher revenue gain in terms of GDP relative to those that did not. Tax reform issues during the 1990s will include a minimum income tax, alternative corporate taxes (cash flow tax, assets tax), capturing difficult tax bases (financial intermediation, property), environment taxes, extending withholding as a taxing mechanism, and tax harmonization
    Additional Edition: Erscheint auch als Druck-Ausgabe Shome, Parthasarathi Trends and Future Directions in Tax Policy Reform: A Latin American Perspective Washington, D.C. : International Monetary Fund, 1992 ISBN 9781451846263
    Language: English
    DOI: 10.5089/9781451846263.001
    URL: kostenfrei
    URL: kostenfrei
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  • 5
    Online Resource
    Online Resource
    The Taxation of High Income Earners (1993)
    Washington, D.C : International Monetary Fund
    Details
    UID:
    gbv_845894110
    Format: Online-Ressource (26 p)
    Edition: Online-Ausg.
    ISBN: 1451964579 , 9781451964578
    Series Statement: IMF Policy Discussion Papers Papers on Policy Analysis and Assessment No. 93/19
    Content: The 1980s trends were to lower marginal personal income tax rates, scale down rate structures, and apply the highest rate at lower levels of per capita GDP. In the 1990s, driven by fiscal deficits and unemployment, and difficulty in linking high marginal rates to low incentives or revenue productivity, tax authorities are again demonstrating an interest in increasing marginal rates. This will burden those that are correctly paying the tax. Instead, equity and revenue productivity should be improved through minimum taxes, presumptive taxes, adequate inclusion of capital income in the tax base, revitalization of property taxes, and selected luxury taxes
    Additional Edition: Erscheint auch als Druck-Ausgabe Shome, Parthasarathi The Taxation of High Income Earners Washington, D.C. : International Monetary Fund, 1993 ISBN 9781451964578
    Language: English
    DOI: 10.5089/9781451964578.003
    URL: kostenfrei
    URL: kostenfrei
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  • 6
    Online Resource
    Online Resource
    A Primer on Tax Evasion (1993)
    [Place of publication not identified] : International Monetary Fund
    Details
    UID:
    edoccha_9958078915202883
    ISBN: 1-4552-9081-5 , 1-4623-0871-6
    Note: Bibliographic Level Mode of Issuance: Monograph , English
    Additional Edition: ISBN 1-4519-2153-5
    Additional Edition: ISBN 1-4552-3016-2
    Language: English
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    Online Resource
    Charité
  • 7
    Online Resource
    Online Resource
    The Mexican Value-Added Tax (Vat): Characteristics, Evolution, and Methodology for Calculating the Base (1987)
    [Place of publication not identified] : International Monetary Fund
    Details
    UID:
    edoccha_9958112148602883
    ISBN: 1-4552-4137-7 , 1-4623-5109-3
    Note: Bibliographic Level Mode of Issuance: Monograph , English
    Additional Edition: ISBN 1-4519-2132-2
    Additional Edition: ISBN 1-4552-7153-5
    Language: English
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    Online Resource
    Charité
  • 8
    Online Resource
    Online Resource
    A Primer on Tax Evasion (1993)
    [Place of publication not identified] : International Monetary Fund
    Details
    UID:
    edocfu_9958078915202883
    ISBN: 1-4552-9081-5 , 1-4623-0871-6
    Note: Bibliographic Level Mode of Issuance: Monograph , English
    Additional Edition: ISBN 1-4519-2153-5
    Additional Edition: ISBN 1-4552-3016-2
    Language: English
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    FU Berlin
  • 9
    Online Resource
    Online Resource
    The Mexican Value-Added Tax (Vat): Characteristics, Evolution, and Methodology for Calculating the Base (1987)
    [Place of publication not identified] : International Monetary Fund
    Details
    UID:
    edocfu_9958112148602883
    ISBN: 1-4552-4137-7 , 1-4623-5109-3
    Note: Bibliographic Level Mode of Issuance: Monograph , English
    Additional Edition: ISBN 1-4519-2132-2
    Additional Edition: ISBN 1-4552-7153-5
    Language: English
    Library Location Call Number Volume/Issue/Year Availability
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    Online Resource
    FU Berlin
  • 10
    Online Resource
    Online Resource
    Cash-Flow Tax (1993)
    Washington, D.C : International Monetary Fund
    Details
    UID:
    gbv_845854631
    Format: Online-Ressource (30 p)
    Edition: Online-Ausg.
    ISBN: 145184168X , 9781451841688
    Series Statement: IMF Working Papers Working Paper No. 93/2
    Content: The cash-flow tax has been proposed as an alternative to corporate income tax on grounds of clarity and simplicity in defining the tax base in the face of widespread departures from the comprehensive income tax in actual practice. Variants of the tax, with their advantages and disadvantages, demonstrate that it would require careful design. Simplicity is not an obvious property because of expectable administration problems related to tax avoidance and evasion through transfer pricing; to inflation adjustments; and to incompatibility with existing international tax regimes. Thus, the tax remains theoretically attractive but difficult to implement by a single--especially developing--country
    Additional Edition: Erscheint auch als Druck-Ausgabe Schutte, Christian Cash-Flow Tax Washington, D.C. : International Monetary Fund, 1993 ISBN 9781451841688
    Language: English
    DOI: 10.5089/9781451841688.001
    URL: kostenfrei
    URL: kostenfrei
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