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Fiscal Redistribution and Social Welfare

Fiscal Redistribution and Social Welfare »

Volume/Issue: 2019/51

Series: IMF Working Papers

Author(s): David Coady , Devin D'Angelo , and Brooks Evans

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 March 2019

DOI: http://dx.doi.org/10.5089/9781484398081.001

ISBN: 9781484398081

Keywords: Social security, Income distribution, Personal income taxes, Social welfare programs, Fiscal policy, Fiscal redistribution, progressivity, targeting, transfers, taxes

Fiscal policy is a key tool for achieving distributional objectives in advanced economies. This paper embeds the discussion of fiscal redistribution within the standard social welfare framework, which lends itself...

Burkina Faso
			: Fourth Review Under the Three-Year Arrangement Under the Poverty Reduction and Growth Facility and Request for Modification of Performance Criteria:  Staff Report; Staff Supplement; Press Release on the Executive Board Discussion; and Statement by the Executive Director for Burkina Faso

Burkina Faso : Fourth Review Under the Three-Year Arrangement Under the Poverty Reduction and Growth Facility and Request for Modification of Performance Criteria: Staff Report; Staff Supplement; Press Release on the Executive Board Discussion; and Statement by the Executive Director for Burkina Faso »

Volume/Issue: 2009/222

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 July 2009

DOI: http://dx.doi.org/10.5089/9781451804003.002

ISBN: 9781451804003

Keywords: debt, deficit, budget, external debt

This paper focuses on the Fourth Review for Burkina Faso under the Poverty Reduction and Growth Facility program. All quantitative performance criteria were met, notably the targets for the fiscal deficit, revenues...

Revenue Mobilization in Sub-Saharan Africa
			: Challenges from Globalization

Revenue Mobilization in Sub-Saharan Africa : Challenges from Globalization »

Volume/Issue: 2009/157

Series: IMF Working Papers

Author(s): Mario Mansour , and Michael Keen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2009

DOI: http://dx.doi.org/10.5089/9781451873047.001

ISBN: 9781451873047

Keywords: Trade Reform, Tax Reform, tax revenue, taxation,

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,...

Burkina Faso
			: Third Review Under the Three-Year Arrangement Under the Poverty Reduction and Growth Facility:  Staff Report; Press Release on the Executive Board Discussion

Burkina Faso : Third Review Under the Three-Year Arrangement Under the Poverty Reduction and Growth Facility: Staff Report; Press Release on the Executive Board Discussion »

Volume/Issue: 2009/38

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 03 February 2009

DOI: http://dx.doi.org/10.5089/9781451803990.002

ISBN: 9781451803990

Keywords: debt, deficit, budget, tax policy, external debt

This paper presents Burkina Faso's third review under the Three-Year Arrangement under the Poverty Reduction and Growth Facility. Favorable weather augurs well for a rebound in agricultural production, but real GDP...

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...

Tanzania
			: First Review Under the Three-Year Arrangement Under the Poverty Reduction and Growth Facility and Request for waiver of Performance Criterion- Staff Report; Staff Statement; and Press Release on the Executive Board Discussion

Tanzania : First Review Under the Three-Year Arrangement Under the Poverty Reduction and Growth Facility and Request for waiver of Performance Criterion- Staff Report; Staff Statement; and Press Release on the Executive Board Discussion »

Volume/Issue: 2004/58

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 12 March 2004

DOI: http://dx.doi.org/10.5089/9781451838329.002

ISBN: 9781451838329

Keywords: debt, financial sector, budget, interest, debt relief

Tanzania showed commendable growth owing to its macroeconomic stability and structural reforms under the Poverty Reduction and Growth Facility (PRGF) Arrangement. Executive Directors commended these developments, a...

Bangladesh
			: First Review Under the Three-Year Arrangement Under the Poverty Reduction and Growth Facility and Request for Waiver of Performance Criteria

Bangladesh : First Review Under the Three-Year Arrangement Under the Poverty Reduction and Growth Facility and Request for Waiver of Performance Criteria »

Volume/Issue: 2004/27

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 February 2004

DOI: http://dx.doi.org/10.5089/9781451804072.002

ISBN: 9781451804072

Keywords: budget, tax administration, debt, interest, deficit

Satisfactory progress has been made so far under the first-year poverty reduction and growth facility and the program is on track. Turning this progress into faster and lasting growth requires deeper reform to impr...

Globalization, Technological Developments, and the Work of Fiscal Termites

Globalization, Technological Developments, and the Work of Fiscal Termites »

Volume/Issue: 2000/181

Series: IMF Working Papers

Author(s): Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2000

DOI: http://dx.doi.org/10.5089/9781451859188.001

ISBN: 9781451859188

Keywords: electronic commerce, tax evasion, taxation, tax authorities, tax systems, tax revenue, tax administrations

Deepening globalization and associated or parallel technological and institutional developments are creating conditions which may reduce the industrial countries’ ability to sustain high levels of taxation....

Inequality and Optimal Redistributive Tax and Transfer Policies

Inequality and Optimal Redistributive Tax and Transfer Policies »

Volume/Issue: 1999/60

Series: IMF Working Papers

Author(s): Howell Zee

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 April 1999

DOI: http://dx.doi.org/10.5089/9781451848038.001

ISBN: 9781451848038

Keywords: inequality, progressive taxation, optimal taxation, transfer policy, taxation, tax rates, marginal tax rates, average tax rate

This paper explores the revenue-raising aspect of progressive taxation and derives, on the basis of a simple model, the optimal degree of tax progressivity where the tax revenue is used exclusively to finance (perf...

The Role of Allocation in a Globalized Corporate Income Tax

The Role of Allocation in a Globalized Corporate Income Tax »

Volume/Issue: 1998/134

Series: IMF Working Papers

Author(s): Jack Mintz

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 1998

DOI: http://dx.doi.org/10.5089/9781451855579.001

ISBN: 9781451855579

Keywords: Corporate taxation, tax harmonization, corporate income tax, taxation, tax base, income taxes, tax rates

The internationalization of business activity has created significant pressures on national corporate tax systems. Rather than abandon the corporate tax field, this paper predicts that governments will develop arra...