How To Design Tax Policy In Fragile States
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How To Design Tax Policy In Fragile States
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Author : Mario Mansour
language : en
Publisher: International Monetary Fund
Release Date : 2019-09-26
How To Design Tax Policy In Fragile States written by Mario Mansour and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-09-26 with Business & Economics categories.
The purpose of this note is to provide a framework for improving tax policy design in fragile and conflict-affected states, which face political and institutional constraints. This note begins with an overview of experiences in revenue mobilization in fragile states, including relative to other country groups—in particular, nonfragile states and formerly fragile states; that is, countries that exited fragility during the period under study. A discussion follows of how the principles of tax policy design should be applied in fragile states, particularly the relative importance of the revenue objective vis-à-vis other objectives, such as equity and efficiency. The two sections that follow provide guidance on tax policy design in the emergency and consolidation phases, respectively, and discuss how governments can use tax policy to transition from one phase to another, eventually overcoming fragility. The note concludes with key lessons and a set of guiding principles for tax reform in fragile states.
How To Design Tax Policy In Fragile States
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Author : Mario Mansour
language : en
Publisher: International Monetary Fund
Release Date : 2019-09-20
How To Design Tax Policy In Fragile States written by Mario Mansour and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-09-20 with Business & Economics categories.
The purpose of this note is to provide a framework for improving tax policy design in fragile and conflict-affected states, which face political and institutional constraints. This note begins with an overview of experiences in revenue mobilization in fragile states, including relative to other country groups—in particular, nonfragile states and formerly fragile states; that is, countries that exited fragility during the period under study. A discussion follows of how the principles of tax policy design should be applied in fragile states, particularly the relative importance of the revenue objective vis-à-vis other objectives, such as equity and efficiency. The two sections that follow provide guidance on tax policy design in the emergency and consolidation phases, respectively, and discuss how governments can use tax policy to transition from one phase to another, eventually overcoming fragility. The note concludes with key lessons and a set of guiding principles for tax reform in fragile states.
Macroeconomic Policy In Fragile States
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Author : Ralph Chami
language : en
Publisher: Oxford University Press
Release Date : 2021-01-26
Macroeconomic Policy In Fragile States written by Ralph Chami and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-01-26 with Business & Economics categories.
Setting macroeconomic policy is especially difficult in fragile states. Political legitimacy concerns are heightened, raising issues such as who the policymakers are, what incentives they face, and how the process of policymaking is likely to work under limited legitimacy and high uncertainty both about the macroeconomic environment as well as policy effectiveness. In addition, fragility expands the range of policy objectives in ways that may constrain the attainment of standard macroeconomic objectives. Specifically, in the context of fragility policymakers also need to focus on measures to mitigate fragility itself - i.e., they need to address issues such as regional and ethnic economic disparities, youth unemployment, and food price inflation. Socio-political developments around the world have thus pushed policymakers to broaden their toolkit to improve the effectiveness of macroeconomic management in the face of these constraints. The chapters in Macroeconomic Policy in Fragile States address these issues, both by giving an analytical context from which policymakers can build to answer the questions they face in fragile situations as well as by providing lessons drawn from empirical analyses and case studies. The first section of the volume discusses the interactions between political economy considerations and macroeconomic policymaking. The second section covers the private sector environment in fragile states. The third section focuses on macroeconomic policy, especially fiscal policy, monetary policy, exchange rate policy, external flows, and aid effectiveness. The last section explains the role of the IMF in fragile states and concludes by presenting case studies from the Middle East and from Sub-Saharan Africa. The contributors to the volume are economists and political scientists from academia as well as policymakers from international organizations and from countries affected by fragility.
Building Fiscal Capacity In Fragile States
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Author : International Monetary Fund. Fiscal Affairs Dept.
language : en
Publisher: International Monetary Fund
Release Date : 2017-06-14
Building Fiscal Capacity In Fragile States written by International Monetary Fund. Fiscal Affairs Dept. and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-06-14 with Business & Economics categories.
The paper draws on recent country experience to describe the approach to designing and implementing fiscal reforms in fragile states (FS) taken in the IMF’s technical assistance (TA). In doing so, it highlights how the TA that the IMF provides to FS differs from that of non-FS, describes the trends in and modalities of TA delivery, and draws on recent experiences to derive lessons for future work.
Strengthening Tax Governance Through Legal Design
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Author : Ms. Lydia E Sofrona
language : en
Publisher: International Monetary Fund
Release Date : 2025-01-17
Strengthening Tax Governance Through Legal Design written by Ms. Lydia E Sofrona and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2025-01-17 with categories.
Well-functioning tax systems anchor their governance arrangements in law. This paper develops an analytical framework from which the core legal principles for sound tax governance can be derived to inform the design of countries’ legal frameworks for administration and tax procedure. It then applies this analytical framework to derive key legal features that should be embedded in laws for tax administration—including additional considerations for semi-autonomous revenue authorities— and tax procedure, to ensure a balance between tax administration powers and adequate taxpayer protections.
How To Achieve Inclusive Growth
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Author : Valerie Cerra
language : en
Publisher: Oxford University Press
Release Date : 2022
How To Achieve Inclusive Growth written by Valerie Cerra and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022 with Business & Economics categories.
This authoritative book explains the sources and scale of current economic challenges and proposes solutions to craft a brighter future by building a sustainable, green, and inclusive society in the years ahead.
Conflict And Fragility Fragile States Resource Flows And Trends
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2013-03-04
Conflict And Fragility Fragile States Resource Flows And Trends written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-03-04 with categories.
This publication takes stock of i) the evolution of fragility as a concept, ii) analyses of financial flows to and within fragile states between 2000 and 2010, and iii) trends and issues that are likely to shape fragility in the years to come.
Elgar Handbook Of Civil War And Fragile States
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Author : Graham K. Brown
language : en
Publisher: Edward Elgar Publishing
Release Date : 2012-01-01
Elgar Handbook Of Civil War And Fragile States written by Graham K. Brown and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-01-01 with History categories.
ÔThe Elgar Handbook of Civil War and Fragile States is an impressive volume. Its distinguished contributors offer a rich menu of courses, ranging from conflict and war to peacemaking, transitional justice, peacekeeping, and powersharing. Encyclopedic in its scope, the volume encompasses many different approaches to stimulate and provoke the careful reader. It serves up a feast for scholars and policymakers alike.Õ Ð Donald L. Horowitz, Duke University, US The Elgar Handbook of Civil War and Fragile States brings together contributions from a multidisciplinary group of internationally renowned scholars on such important issues as the causes of violent conflicts and state fragility, the challenges of conflict resolution and mediation, and the obstacles to post-conflict reconstruction and durable peace-building. While other companion volumes exist, this detailed and comprehensive book brings together an unrivalled range of disciplinary perspectives, including development economists, quantitative and qualitative political scientists, and sociologists. Topical chapters include; Post-Conflict and State Fragility, Ethnicity, Human Security, Poverty and Conflict, Economic Dimensions of Civil War, Climate Change and Armed Conflict, Rebel Recruitment, Education and Violent Conflict, Obstacles to Peace Settlements and many others. With detailed and comprehensive coverage, this Handbook will appeal to postgraduate and undergraduate students, policymakers, researchers and academics in conflict and peace studies, international relations, international politics and security studies.
Personal Income Taxes In The Middle East And North Africa Prospects And Possibilities
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Author : Mario Mansour
language : en
Publisher: International Monetary Fund
Release Date : 2023-02-17
Personal Income Taxes In The Middle East And North Africa Prospects And Possibilities written by Mario Mansour and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-02-17 with Business & Economics categories.
Personal income taxes (PITs) play little or no role in the Middle East and North Africa, often yielding less than 2 percent of GDP in revenue—with the exception of few North African countries. This paper examines how PITs have evolved in recent decades, and what they might look like in the next 20 years. Top marginal tax rates on labor and business income of individuals have declined substantially, a trend that mirrors reductions in advanced and developing economies. Taxation of passive capital income has changed very little, and the revenue intake from this source remains low throughout the region (less than 1 percent of GDP on average and concentrated in oil-importing non-fragile states). Social security contributions (SSC) have increased in importance in nearly all MENA countries, and some countries have introduced additional payroll taxes. The combination of reduced marginal tax rates, light taxation of income from capital and business activities, and increase of SSC, have resulted in income tax systems that create disincentives to work and incentives for informality, and contribute little to government revenue and income redistribution. Given differences in economic and political structures, demographics, and starting points, the path to PIT/SSC reforms will vary across the region. Countries with relatively mature PIT/SSC systems, where revenue performance has improved in the past two decades, will increasingly need to balance the revenue and equity objectives against effciency objectives (in particular labor market incentives and infromality). Countries with no PITs will have to weigh whether a consumption tax/SSC system that mimic a flat tax on labor income is sufficient to diversify revenue away from oil and whether to adopt PITs to address rising income and wealth inequality. Finally, fragile states, who face more political volatility and weaker fiscal institutions, will have to focus on simplicity of tax design and collection to be able to raise revenue from PITs.
Tax Policy
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Author : Fouad Sabry
language : en
Publisher: One Billion Knowledgeable
Release Date : 2024-01-21
Tax Policy written by Fouad Sabry and has been published by One Billion Knowledgeable this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-01-21 with Business & Economics categories.
What is Tax Policy Tax policy refers to the guidelines and principles established by a government for the imposition and collection of taxes. It encompasses both microeconomic and macroeconomic aspects, with the former focusing on issues of fairness and efficiency in tax collection, and the latter focusing on the overall quantity of taxes to be collected and its impact on economic activity. The tax framework of a country is considered a crucial instrument for influencing the country's economy. How you will benefit (I) Insights, and validations about the following topics: Chapter 1: Tax policy Chapter 2: Tax Chapter 3: Deadweight loss Chapter 4: Income tax Chapter 5: Public finance Chapter 6: Tax noncompliance Chapter 7: Tax cut Chapter 8: Tax competition Chapter 9: Direct tax Chapter 10: Indirect tax Chapter 11: Tax incidence Chapter 12: Optimal tax Chapter 13: Tax efficiency Chapter 14: Taxation in China Chapter 15: Laffer curve Chapter 16: Taxation in Germany Chapter 17: Theories of taxation Chapter 18: Taxation in Brazil Chapter 19: Fiscal capacity Chapter 20: Value-added tax Chapter 21: Optimal labor income taxation (II) Answering the public top questions about tax policy. (III) Real world examples for the usage of tax policy in many fields. Who this book is for Professionals, undergraduate and graduate students, enthusiasts, hobbyists, and those who want to go beyond basic knowledge or information for any kind of Tax Policy.