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Tax Reform and Debt Sustainability in Germany
			: An Assessment Using the Global Fiscal Model

Tax Reform and Debt Sustainability in Germany : An Assessment Using the Global Fiscal Model »

Volume/Issue: 2007/46

Series: IMF Working Papers

Author(s): Dennis Botman , and Stephan Danninger

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 2007

DOI: http://dx.doi.org/10.5089/9781451866100.001

ISBN: 9781451866100

Keywords: VAT, tax reform, spillover effects, global fiscal model, taxation, fiscal adjustment, tax base, Macroeconomic Aspects of International Trade and Finance: Forecasting and Simulation, Subsidies, and Revenue: General

In 2005, the German government announced a far-reaching fiscal adjustment program. This paper uses the IMF’s Global Fiscal Model to study its impact and explores options for addressing long-term pressures fr...

10 Poverty, Fairness, and the VAT

10 Poverty, Fairness, and the VAT »

Source: The Modern VAT

Series: Books

Author(s): Liam Ebrill , Michael Keen , and Victoria Perry

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 November 2001

ISBN: 9781589060265

Keywords: vat, tax administration, sales tax, taxation, tax system

It is a common fear when a VAT is introduced or extended that there will be an adverse impact on poverty, or on the distribution of real income more generally. Many of the central issues raised by such a con...

Summary of WP/95/29: “Poverty Alleviation in a Financial Programming Framework: An Integrated Approach”

Summary of WP/95/29: “Poverty Alleviation in a Financial Programming Framework: An Integrated Approach” »

Source: Working Paper Summaries (WP/95/1 - WP/95/61)

Volume/Issue: 1995/80

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 August 1995

ISBN: 9781451850260

Keywords: paper, vat, writing

This compilation of summaries of Working Papers released during January-June 1995 is being issued as a part of the Working Paper series. It is designed to provide the reader with an overview of the research work pe...