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Advancing Inclusive Growth in Cambodia

Advancing Inclusive Growth in Cambodia »

Source: Advancing Inclusive Growth in Cambodia

Volume/Issue: 2019/187

Series: IMF Working Papers

Author(s): Niels-Jakob Hansen , and Albe Gjonbalaj

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 06 September 2019

ISBN: 9781513510552

Keywords: National accounts, Tax revenue, Disposable income, Consumption, Employment, Inequality, Public Investment, Cambodia., WP, property taxation

We evaluate the impact of fiscal reforms on growth and inequality in Cambodia using a calibrated general equilibrium model with heterogeneous agents (Peralta-Alva et al., 2018). Over the last two decades, Cambodia'...

APPENDIX I Incidence Analyses and Income Redistribution

APPENDIX I Incidence Analyses and Income Redistribution »

Source: Fund-Supported Programs, Fiscal Policy, and Income Distribution

Series: Occasional Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 September 1986

ISBN: 9780939934645

Keywords: taxation, expenditure, salaries, subsidies, income distribution

Most studies of the income distributional effects of public policy fall within the category of “incidence analyses” of taxation and expenditure. They either analyze the effects of particular measures or, if...

An Assessment of Global Formula Apportionment

An Assessment of Global Formula Apportionment »

Source: An Assessment of Global Formula Apportionment

Volume/Issue: 2019/213

Series: IMF Working Papers

Author(s): Ruud A. Mooij , Li Liu , and Dinar Prihardini

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 October 2019

ISBN: 9781513516257

Keywords: Indicators of economic activity, Tax revenue, Tax competition, Tax bases, Tax rates, International corporate taxation, Multinationals, Formula apportionment., WP, MNEs

Formula apportionment as a way to attribute taxable profits of multinationals across jurisdictions is receiving increased attention. This paper reviews existing literature and discusses experiences in selective fed...

Benin: Selected Issues

Benin: Selected Issues »

Source: Benin : Selected Issues

Volume/Issue: 2018/2

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. African Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 January 2018

ISBN: 9781484336540

Keywords: Economic growth, Fiscal reforms, Export diversification, Public investment, Poverty, Taxation, Productivity, Selected issues, Benin, Economic indicators

This Selected Issues paper analyzes the growth, structural transformation, and export diversification in Benin. Although Benin has delivered high economic growth over recent years, it faces critical challenges rega...

Benin: Selected Issues

Benin: Selected Issues »

Source: Benin : Selected Issues

Volume/Issue: 2018/2

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. African Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 January 2018

ISBN: 9781484336540

Keywords: Economic growth, Fiscal reforms, Export diversification, Public investment, Poverty, Taxation, Productivity, Selected issues, Benin, Economic indicators

This Selected Issues paper analyzes the growth, structural transformation, and export diversification in Benin. Although Benin has delivered high economic growth over recent years, it faces critical challenges rega...

Benin: Selected Issues

Benin: Selected Issues »

Source: Benin : Selected Issues

Volume/Issue: 2018/2

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. African Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 January 2018

ISBN: 9781484336540

Keywords: Economic growth, Fiscal reforms, Export diversification, Public investment, Poverty, Taxation, Productivity, Selected issues, Benin, Economic indicators

This Selected Issues paper analyzes the growth, structural transformation, and export diversification in Benin. Although Benin has delivered high economic growth over recent years, it faces critical challenges rega...

Benin: Selected Issues

Benin: Selected Issues »

Source: Benin : Selected Issues

Volume/Issue: 2018/2

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. African Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 January 2018

ISBN: 9781484336540

Keywords: Economic growth, Fiscal reforms, Export diversification, Public investment, Poverty, Taxation, Productivity, Selected issues, Benin, Economic indicators

This Selected Issues paper analyzes the growth, structural transformation, and export diversification in Benin. Although Benin has delivered high economic growth over recent years, it faces critical challenges rega...

Benin: Selected Issues

Benin: Selected Issues »

Source: Benin : Selected Issues

Volume/Issue: 2018/2

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. African Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 January 2018

ISBN: 9781484336540

Keywords: Economic growth, Fiscal reforms, Export diversification, Public investment, Poverty, Taxation, Productivity, Selected issues, Benin, Economic indicators

This Selected Issues paper analyzes the growth, structural transformation, and export diversification in Benin. Although Benin has delivered high economic growth over recent years, it faces critical challenges rega...

Global Fossil Fuel Subsidies Remain Large: An Update Based on Country-Level Estimates

Global Fossil Fuel Subsidies Remain Large: An Update Based on Country-Level Estimates »

Source: Global Fossil Fuel Subsidies Remain Large: An Update Based on Country-Level Estimates

Volume/Issue: 2019/89

Series: IMF Working Papers

Author(s): David Coady , Ian Parry , Nghia-Piotr Le , and Baoping Shang

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 May 2019

ISBN: 9781484393178

Keywords: Gasoline prices, Consumer subsidies, Sustainable development, Energy prices, Fossil fuels, energy subsidies, efficient taxation, revenue, environment, deadweight loss

This paper updates estimates of fossil fuel subsidies, defined as fuel consumption times the gap between existing and efficient prices (i.e., prices warranted by supply costs, environmental costs, and revenue consi...

Globalization and Corporate Taxation1

Globalization and Corporate Taxation1 »

Source: Globalization and Corporate Taxation

Volume/Issue: 2012/252

Series: IMF Working Papers

Author(s): Manmohan Kumar , and Dennis Quinn

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 22 October 2012

ISBN: 9781557754752

Keywords: Corporate tax rates, Strategic behavior, taxation, tax policy, fiscal affairs, Open Economy Macroeconomics, International Relations and International Political Economy: Other, Business Taxes and Subsidies,

This paper analyzes the extent to which the degree of international economic integration, both financial and trade, affects corporate tax rates. It explores this issue in the context of strategic behavior by countr...