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Tax Policy

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  • Tehmina S. Khan
  • John Norregaard
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    Abstract

    This paper provides an overview of the key economic factors that shape tax policy reform in many high-income countries, developing countries, and/or transition economies. The paper describes and evaluates global and regional developments with respect to tax rates and revenue ratios over the last some 20 years, and discusses selected structural reform initiatives that have been high on the policy agenda over this period. In particular, it focuses on developments relating to experiments with the restructuring of corporate tax, the impact of corporate taxes on FDI, key reform initiatives including dual income taxes and flat taxes, as well as the worldwide spread of the VAT and policy developments associated with climate change and natural resource taxation.

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    Bibliographic Info

    Paper provided by International Monetary Fund in its series IMF Working Papers with number 07/274.

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    Length: 59
    Date of creation: 01 Dec 2007
    Date of revision:
    Handle: RePEc:imf:imfwpa:07/274

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    Related research

    Keywords: Tax reforms; Income taxes; Value added tax; taxation; tax reform; tax revenues; tax rates; tax systems; flat tax; tax policy; tax system; flat taxes; tax wedge; tax base; tax competition; environmental taxes; tax revenue; tax bases; international tax; tax authorities; tax incentives; public finance; harmful tax; tax administration; corporate tax rates; corporate tax base; indirect taxes; tax credits; corporate income tax; tax burden; tax havens; tax policy reform; domestic tax; taxes on capital; sales tax; tax credit; trade taxes; corporate tax rate; indirect tax; flat tax reforms; labor taxes; tax on capital; tax countries; green taxes; personal income tax; windfall tax; tax coordination; tax treatment; marginal tax rates; tax breaks; effective tax rates; sales taxes; consumption taxes; fiscal decentralization; flat tax reform; tax evasion; tax wedge on labor; capital taxes; natural resource taxation; environmental tax; indirect taxation; vat system; fiscal policy; domestic taxes; optimal taxation; double taxation; rate of tax; tax liabilities; direct tax; tax journal; interest payments; corporation tax; harmful tax competition; tax rebates; fiscal studies; tax rate reductions; flat tax rate; fiscal federalism; tax shifting; optimal tax; tax collections; fiscal instruments; carbon taxes; high-tax countries; tax arbitrage; vat exempt; tax liability; tax haven; rent taxes; tax exemptions; fiscal regimes; low-tax countries; income shifting; fiscal autonomy; tariff rates; structural fiscal; capital stock; tax income; marginal tax rate; tax concessions; tax structures; fiscal balances; corporate taxes; domestic tax reform; tax assignment; income tax rates; tax structure; tax reductions; flat ? taxes; taxes on domestic; level of taxation; national tax systems; taxable capacity; tax payments; tax bulletin; tax burdens; taxes on income; countries tax income; direct taxes; flat income taxes; retail sales tax; direct tax rates; capital exporting countries; tax reform efforts; government revenue; tax harmonization; home country; fiscal powers; tax wedge ? on labor; tax receipts; corporation taxes; average tax rate; vat compliance; tax exemptions of income; business income tax; tariff rate; capital tax; earned income tax credit; property taxes; capital expenditures; green ? taxes; tax benefits; national tax policy; tax policy design; tax preferences; fiscal affairs; vat rate; state taxes; sales tax revenue; investment tax credits; tariff reduction; personal taxes; taxation of capital income; energy taxation; budgetary constraints; employment tax credits; international taxation; taxation of labor; flat rates; payroll tax; fiscal consolidation; progressive tax; business taxation; tax deductions; fiscal regime; fiscal affairs department; national tax journal; taxes on labor; foreign tax; reduction in tax; harmful ? tax competition; tax measures; tax restructuring; carbon ? taxes; percent tax rate; central government tax; energy tax; fiscal burdens; capital expenditure; employment tax; tax instruments; form of taxation; consumption tax; fiscal devolution; tax advantages; fiscal stabilizers;

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    References

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    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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    1. Alfonso Arpaia & Giuseppe Carone, 2004. "Do labour taxes (and their composition) affect wages in the short and in the long run?," Public Economics 0411004, EconWPA.
    2. Marcel Gérard, 2007. "Reforming the Taxation of Multijurisdictional Enterprises in Europe ," CESifo Economic Studies, CESifo, vol. 53(2), pages 329-361, June.
    3. Bo Sandemann Rasmussen, 2004. "On the Possibility and Desirability of Taxing E-Commerce," Economics Working Papers 2004-8, School of Economics and Management, University of Aarhus.
    4. Alan Auerbach, 2006. "Why have Corporate Tax Revenues Declined? Another Look," CESifo Working Paper Series 1785, CESifo Group Munich.
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    6. Olivier Bargain & Kristian Orsini, 2004. "In-work policies in Europe: killing two birds with one stone?," DELTA Working Papers 2004-13, DELTA (Ecole normale supérieure).
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    10. Kwang-Yeol Yoo, 2003. "Corporate Taxation of Foreign Direct Investment Income 1991-2001," OECD Economics Department Working Papers 365, OECD Publishing.
    11. Zodrow, George R, 2003. "Network Externalities and Indirect Tax Preferences for Electronic Commerce," International Tax and Public Finance, Springer, vol. 10(1), pages 79-97, January.
    12. John Romalis, 2007. "Capital Taxes, Trade Costs, and the Irish Miracle," Journal of the European Economic Association, MIT Press, vol. 5(2-3), pages 459-469, 04-05.
    13. Atkinson, A. B. & Stiglitz, J. E., 1976. "The design of tax structure: Direct versus indirect taxation," Journal of Public Economics, Elsevier, vol. 6(1-2), pages 55-75.
    14. Owens, Jeffrey, 2006. "Fundamental Tax Reform: An International Perspective," National Tax Journal, National Tax Association, vol. 59(1), pages 131-64, March.
    15. Diamond, Peter A & Mirrlees, James A, 1971. "Optimal Taxation and Public Production II: Tax Rules," American Economic Review, American Economic Association, vol. 61(3), pages 261-78, June.
    16. Andrew Leigh, 2005. "Optimal Design of Earned Income Tax Credits: Evidence from a British Natural Experiment," CEPR Discussion Papers 488, Centre for Economic Policy Research, Research School of Economics, Australian National University.
    17. Dana Hajkova & Giuseppe Nicoletti & Laura Vartia & Kwang-Yeol Yoo, 2006. "Taxation, Business Environment and FDI Location in OECD Countries," OECD Economics Department Working Papers 502, OECD Publishing.
    18. Sandmo, Agnar, 1976. "Optimal taxation : An introduction to the literature," Journal of Public Economics, Elsevier, vol. 6(1-2), pages 37-54.
    19. Devereux, Michael P & Griffith, Rachel, 2003. "Evaluating Tax Policy for Location Decisions," International Tax and Public Finance, Springer, vol. 10(2), pages 107-26, March.
    20. Buettner, Thiess & Ruf, Martin, 2005. "Tax incentives and the location of FDI: evidence from a panel of German multinationals," Discussion Paper Series 1: Economic Studies 2005,17, Deutsche Bundesbank, Research Centre.
    21. A. Bovenberg, 1999. "Green Tax Reforms and the Double Dividend: an Updated Reader's Guide," International Tax and Public Finance, Springer, vol. 6(3), pages 421-443, August.
    22. Ekins, Paul, 1999. "European environmental taxes and charges: recent experience, issues and trends," Ecological Economics, Elsevier, vol. 31(1), pages 39-62, October.
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    Citations

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    Cited by:
    1. Souleymane DIARRA, 2012. "Effets des Chocs de Produits de Base sur la Mobilisation des Recettes Publiques dans les Pays d'Afrique Sub-saharienne," Working Papers halshs-00658482, HAL.
    2. Isidro Hernandez Rodríguez, 2011. "Tributación y desarrollo en perspectiva," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, vol. 13(24), pages 271-302, January-J.
    3. Mario Mansour & Michael Keen, 2009. "Revenue Mobilization in Sub-Saharan Africa," IMF Working Papers 09/157, International Monetary Fund.
    4. Bernardi, Luigi, 2009. "Le tasse in Europa dagli anni novanta
      [Taxation in Europe since the Years 1990s]
      ," MPRA Paper 23441, University Library of Munich, Germany.

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