Taxation
- Policy options for the Philippines
- Philippine Institute for Development Studies, 2000
- In 2000, petroleum products had gone through several rounds of price increases in the Philippines. By July 2000 the average price of diesel fuel has increased by 59 percent from its January 1999 level while the pump price of gasoline ...
- Fiscal decentralization is linked to indicators of governance
- L. de Mello; M. Barenstein / International Monetary Fund, 2001
- Based on cross-country data for up to 78 countries, this paper shows that fiscal decentralization (the assignment of expenditure and revenue mobilisation functions to subnational levels of government) is associated with various indica...
- The Tobin Tax: a new phase in the politics of globalisation?
- H. Patomäki / Global Solidarity, 2001
- This article calls for the creation of a Tobin tax (TT). This is an attractive proposition as the TT has the potential to give rise to new political constellations. It contributes to the autonomy of states and is advantageous for new ...
- Environmental Consideration in Tax Policy Design
- J. Whalley / IDRC Economy and Environment Program for Southeast Asia, 1997
- This paper discusses how environmental considerations will affect tax policy in the decades ahead. It argues that in the future, interactions between tax and environmental policy are likely to go well beyond recent discussion of doubl...
- Carbon Taxes - Their Macroeconomic Effects and Prospects for Global Adoption - A Survey of the Literature
- Javier Cuervo; Ved P Gandhi / International Monetary Fund Working Papers, 1998
- Many industrial countries have agreed to binding reductions of greenhouse gases under the Kyoto Protocol. A carbon tax is one of the most efficient instruments available to achieve this objective. While such a tax could generate subst...
- Regional integration and factor income taxation
- Valeria De Bonis / Policy Research Working Papers, World Bank, 1997
- Aid, Taxation, and Development: Analytical Perspectives on Aid Effectiveness in Sub-Saharan Africa
- C.S. Adam; S.A. O'Connell / Policy Research Working Papers, World Bank, 1998
- Designing effective aid programs requires accurately diagnosing problems. Under current donor efforts to promote democratization and institutional development, the shift from policy to institutional conditionality reflects an attempt ...
- Privatization, public investment, and capital income taxation
- Harry Huizinga; Soren Bo Nielsen / Policy Research Working Papers, World Bank, 1997
- Huizinga and Nielsen investigate the optimal boundary between the public and private production sectors. They use a model in which government and private production coexist in which a range of production activities can be carried out ...
- The Tax Treatment of Government Bonds
- John Norregaard / International Monetary Fund Working Papers, 1997
- Governments in some developed and in many developing countries have introduced favorable tax treatment for interest on government bonds, in some cases by fully exempting this source of income from taxation. Presumably these special ru...
- Designing a Tax Administration Reform Strategy: Experiences and Guidelines
- Carlos Silvani; Katherine Baer / International Monetary Fund Working Papers, 1997
- Tax administrators in developing and developed countries face the challenge of modernizing tax administration so it can operate effectively in an increasingly global economy characterized by difficult-to-tax sectors and by sophisticat...
- Fiscal decentralization is linked to indicators of governance
- L. de Mello; M. Barenstein / International Monetary Fund, 2001
- Based on cross-country data for up to 78 countries, this paper shows that fiscal decentralization (the assignment of expenditure and revenue mobilisation functions to subnational levels of government) is associated with various indica...
- The Tobin Tax: a new phase in the politics of globalisation?
- H. Patomäki / Global Solidarity, 2001
- This article calls for the creation of a Tobin tax (TT). This is an attractive proposition as the TT has the potential to give rise to new political constellations. It contributes to the autonomy of states and is advantageous for new ...
- Environmental Consideration in Tax Policy Design
- J. Whalley / IDRC Economy and Environment Program for Southeast Asia, 1997
- This paper discusses how environmental considerations will affect tax policy in the decades ahead. It argues that in the future, interactions between tax and environmental policy are likely to go well beyond recent discussion of doubl...
- Carbon Taxes - Their Macroeconomic Effects and Prospects for Global Adoption - A Survey of the Literature
- Javier Cuervo; Ved P Gandhi / International Monetary Fund Working Papers, 1998
- Many industrial countries have agreed to binding reductions of greenhouse gases under the Kyoto Protocol. A carbon tax is one of the most efficient instruments available to achieve this objective. While such a tax could generate subst...
- Regional integration and factor income taxation
- Valeria De Bonis / Policy Research Working Papers, World Bank, 1997
- Aid, Taxation, and Development: Analytical Perspectives on Aid Effectiveness in Sub-Saharan Africa
- C.S. Adam; S.A. O'Connell / Policy Research Working Papers, World Bank, 1998
- Designing effective aid programs requires accurately diagnosing problems. Under current donor efforts to promote democratization and institutional development, the shift from policy to institutional conditionality reflects an attempt ...
- Privatization, public investment, and capital income taxation
- Harry Huizinga; Soren Bo Nielsen / Policy Research Working Papers, World Bank, 1997
- Huizinga and Nielsen investigate the optimal boundary between the public and private production sectors. They use a model in which government and private production coexist in which a range of production activities can be carried out ...
- The Tax Treatment of Government Bonds
- John Norregaard / International Monetary Fund Working Papers, 1997
- Governments in some developed and in many developing countries have introduced favorable tax treatment for interest on government bonds, in some cases by fully exempting this source of income from taxation. Presumably these special ru...
- Designing a Tax Administration Reform Strategy: Experiences and Guidelines
- Carlos Silvani; Katherine Baer / International Monetary Fund Working Papers, 1997
- Tax administrators in developing and developed countries face the challenge of modernizing tax administration so it can operate effectively in an increasingly global economy characterized by difficult-to-tax sectors and by sophisticat...
- The Effect of Expected Effective Corporate Tax Rates on Incremental Financing Decisions
- Reint E Gropp / International Monetary Fund Working Papers, 1997
- Corporate taxation in the United States currently treats debt and equity financing of firms differently. Interest payments, unlike dividends, are deducted from the corporate income tax and, therefore, enjoy a tax advantage. Firms with...
- National Centre for Social and Economic Modelling, University of Canberra (NATSEM)
- NATSEM is a research centre associated with the University of Canberra that undertakes research and analysis specialising in the use of microdata and microsimulation modelling to address ongoing and emerging research agendas and client demand and contribute to and enhance social, economic and business decision making. It aims to steer microsimulation modelling in Australia beyond its tr...
