Some International Issues in Commodity Taxation
In: IMF Working Paper, S. 1-27
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In: IMF Working Paper, S. 1-27
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In: IMF Working Paper No. 00/83
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In: IMF Working Paper, S. 1-35
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In: The Economic Journal, Band 102, Heft 410, S. 67
In: Oxford review of economic policy, Band 7, Heft 3, S. 50-67
ISSN: 1460-2121
Frontmatter -- Contents -- Preface -- Acknowledgments -- Rebellion, Rascals, and Revenue -- Part I. Plunder and power -- Part II. Winners and Losers -- Part III. Changing Our Ways -- Part IV. Taxes Don't Collect Themselves -- Part V. Making Taxes -- Notes -- References -- Illustration Credits -- Index
In: IMF Working Papers
In: IMF working paper 09/157
This paper evaluates the nature and extent of, and possible responses to, two of the central challenges that globalization poses for revenue mobilization in Sub-Saharan Africa (SSA): from corporate tax competition, and from trade liberalization. It does so using a new dataset with features needed to meaningfully address these issues: a distinction between resourcerelated and other revenues, and a disentangling of tariff from commodity tax revenue. Countries' experiences vary quite widely, nonresource revenues have been essentially stagnant. Corporate tax revenues have held up, despite a reduct
In: IMF Working Papers
Has the VAT proved, as its proponents claim, an especially effective form of taxation? To address this, this paper first shows that a tax innovation-such as the introduction of a VAT- reduces the marginal cost of public funds if and only if it also leads an optimizing government to increase the tax ratio. This leads to the estimation, on a large panel, of a system of equations describing the probability of VAT adoption and the revenue impact of the VAT. The sign of the revenue impact is generally ambiguous, but most countries that have adopted a VAT seem to have gained a more effective tax ins
In: CESifo Working Paper No. 11016
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In: IMF Working Paper No. 2021/250
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In: Journal of international economics, Band 94, Heft 1, S. 119-128
ISSN: 0022-1996
In: CESifo Working Paper Series No. 4568
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In: IMF Working Paper No. 12/289
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