The IMF and Tax Reform [electronic resource]

International Monetary Fund
Washington, D.C. : International Monetary Fund, 1990.
IMF eLibrary
IMF Working Papers
Government document
1 online resource (26 p.)
Local subjects:
Accumulation of arrears. (search)
Administrative improvements. (search)
Capital spending. (search)
Corporate income tax. (search)
Corporate income taxes. (search)
Current account deficit. (search)
Domestic indirect taxes. (search)
Domestic taxes. (search)
Excise taxes. (search)
Expenditure cuts. (search)
Expenditure taxes. (search)
Export taxes. (search)
Fiscal actions. (search)
Fiscal adjustment. (search)
Fiscal affairs. (search)
Fiscal affairs department. (search)
Fiscal balance. (search)
Fiscal data. (search)
Fiscal deficit. (search)
Fiscal deficits. (search)
Fiscal disequilibria. (search)
Fiscal gap. (search)
Fiscal imbalance. (search)
Fiscal imbalances. (search)
Fiscal measures. (search)
Fiscal policy. (search)
Foreign borrowing. (search)
Foreign debt. (search)
Form of taxation. (search)
Government expenditure. (search)
Government expenditures. (search)
Government revenue. (search)
High public spending. (search)
High tax rates. (search)
Higher tax rates. (search)
Income taxes. (search)
Indirect taxes. (search)
Inefficient taxes. (search)
Land taxes. (search)
Level of public spending. (search)
Level of taxation. (search)
Marginal tax rate. (search)
Marginal tax rates. (search)
Optimal tax. (search)
Optimal taxation. (search)
Personal income taxes. (search)
Public debt. (search)
Public expenditure. (search)
Public expenditures. (search)
Public finance. (search)
Public spending. (search)
Sales taxation. (search)
Sales taxes. (search)
Tax administration. (search)
Tax base. (search)
Tax bases. (search)
Tax effort. (search)
Tax evasion. (search)
Tax incentives. (search)
Tax incidence. (search)
Tax increase. (search)
Tax increases. (search)
Tax instrument. (search)
Tax policy. (search)
Tax rates. (search)
Tax ratio. (search)
Tax ratios. (search)
Tax reform. (search)
Tax reforms. (search)
Tax revenue. (search)
Tax revenues. (search)
Tax structure. (search)
Tax structures. (search)
Tax system. (search)
Tax systems. (search)
Tax treaties. (search)
Taxable capacity. (search)
Taxation. (search)
Taxpayer identification. (search)
Taxpayer identification numbers. (search)
Theory of taxation. (search)
Total tax revenue. (search)
Trade taxes. (search)
Value-added taxes. (search)
Argentina. (search)
Botswana. (search)
India. (search)
Sri Lanka. (search)
The paper deals with the activities of Fund staff with taxation. It is made up of four parts. Part I outlines the connection between Fund major activities and taxation. Part II surveys general influences on Fund staff with implications for tax work. Part III outlines the relationship between Fund-supported programs and changes in tax systems. Part IV focuses on the structure, rather than the level, of taxation. It outlines in broad terms the prevalent thinking of Fund staff on the structure of taxation.
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International Monetary Fund
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