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Displaying results 1 to 9 of 9.

  1. Estimating international tax evasion by individuals
    Author: Vellutini, Charles; Casamatta, Georges; Bousquet, Léa; Poniatowski, Grzegorz
    Published: 2019
    Publisher:  Publications Office of the European Union, Luxembourg

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    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9789276112136
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    Series: Taxation papers ; no 76 (2019)
    Subjects: Steuervermeidung; Steueroase; Vermögen; EU-Staaten; Welt
    Scope: 1 Online-Ressource (circa 219 Seiten), Illustrationen
  2. Revenue mobilization for a resilient and inclusive recovery in the Middle East and Central Asia
    Author: Benmohamed, Imen; Harb, Mahmoud; Muthoora, Priscilla; Reyes, Nathalie; Zhu, Ling; Koukpaizan, Vincent de Paul; Vellutini, Charles
    Published: 2022 JUL
    Publisher:  International Monetary Fund, Publication Services, Washington, DC, U.S.A.

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  3. Progress of the personal income tax in emerging markets and developing countries
    Author: Benedek, Dora; Benítez, Juan Carlos; Vellutini, Charles
    Published: 2022 JAN
    Publisher:  International Monetary Fund, [Washington, D.C.]

    Personal Income Tax (PIT) is one of the key sources of revenues in Advanced Economies (AEs) but plays a much more limited role in Low-Income Developing Countries (LIDCs) and Emerging Market Economies (EMEs), both in terms of revenue and... more

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    Personal Income Tax (PIT) is one of the key sources of revenues in Advanced Economies (AEs) but plays a much more limited role in Low-Income Developing Countries (LIDCs) and Emerging Market Economies (EMEs), both in terms of revenue and redistributive impact. Notwithstanding, this paper shows that LIDCs and EMEs increased their PIT-to-GDP revenue by 110 and 48 percent, respectively, during the 1990-2019 period, a marked improvement in the PIT revenue performance. We find that this rise was driven primarily by economic developments and to a lesser extent by changes in the design of PIT systems. We also find that LIDCs that improved their tax-to-GDP ratios relied on a broader set of tax instruments and not exclusively on the PIT, suggesting that a successful revenue mobilization strategy of developing countries requires a comprehensive approach covering a wider range of taxes. Finally, using a newly assembled dataset of PIT characteristics of 157 countries over the 2006-2018 period, we estimate a novel redistribution index of the PIT in LIDCs. We show that the contribution of the PIT to inequality reductions has been significant

     
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9798400201134
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    Series: Working paper / International Monetary Fund ; WP/22, 20
    Subjects: Personal income tax; progressivity; redistribution; low-income countries; emerging market economies; Equity, Justice, Inequality, and Other Normative Criteria; Liability Threshold; Personal Income and Other Nonbusiness Taxes; Personal Income Tax and Progressivity; Redistribution and Low-Income Countries; PIT Revenue Performance; PIT System
    Scope: 1 Online-Ressource (circa 36 Seiten), Illustrationen
  4. Measuring the redistributive capacity of tax policies
    Author: Vellutini, Charles; Benítez, Juan Carlos
    Published: October 2021
    Publisher:  International Monetary Fund, [Washington, D.C.]

    This paper presents a novel technique to measure and compare the redistributive capacity of observed tax (or transfer) policies. The technique is based on income distribution simulations and controls for differences in pre-tax income distributions.... more

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    This paper presents a novel technique to measure and compare the redistributive capacity of observed tax (or transfer) policies. The technique is based on income distribution simulations and controls for differences in pre-tax income distributions. It assumes that the only information on the pre-tax distribution available in each country-year is the Gini coefficient and the mean (GDP per capita). We illustrate the technique with an application to the personal income tax, using a dataset of 108 countries over the 2007-2018 period

     
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9781589064089
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    Series: IMF working paper ; WP/21, 252
    Subjects: Income distribution; redistribution; progressivity; personal income tax; Foreign Exchange; Income Distribution, Redistribution, Progressivity and Personal Income Tax; Informal Economy; Novel Technique; PIT Redistribution; Underground Econom
    Scope: 1 Online-Ressource (circa 28 Seiten), Illustrationen
  5. Infrastructure and economic growth in the Middle East and North Africa
    Author: Noumba Um, Paul; Straub, Stéphane; Vellutini, Charles
    Published: 2009
    Publisher:  World Bank, Middle East and North Africa Region, Sustainable Development Dep., Washington, DC

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    Content information
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
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    Series: Policy research working paper ; 5105
    Scope: Online-Ressource (26 S.)
    Notes:

    Literaturverz. S. 25 - 26
  6. Clientelism and aid
    Author: Casamatta, Georges; Vellutini, Charles
    Published: 2006
    Publisher:  Centre for Economic Policy Research, London

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    RVK Categories: QB 910
    Series: Array ; 5441
    Subjects: Entwicklungshilfe; Wirkungsanalyse; Wohlfahrtsanalyse; Wahlverhalten; Regierung; Patronage; Entwicklungsländer; Soziales Verhalten; Ökonometrisches Modell
    Scope: 21 S.
  7. Revenue mobilization for a resilient and inclusive recovery in the Middle East and Central Asia
    Author: Benmohamed, Imen; Harb, Mahmoud; Muthoora, Priscilla; Reyes, Nathalie; Zhu, Ling; Koukpaizan, Vincent de Paul; Vellutini, Charles
    Published: 2022 JUL
    Publisher:  International Monetary Fund, Publication Services, Washington, DC, U.S.A.

    Domestic revenue mobilization has been a longstanding challenge for countries in the Middle East and Central Asia. Insufficient revenue has often constrained priority social and infrastructure spending, reducing countries' ability to reach the... more

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    Domestic revenue mobilization has been a longstanding challenge for countries in the Middle East and Central Asia. Insufficient revenue has often constrained priority social and infrastructure spending, reducing countries' ability to reach the Sustainable Development Goals, improve growth prospects, and address climate related challenges. Moreover, revenue shortfalls have often been compensated by large and sustained debt accumulation, raising vulnerabilities in some countries, and limiting fiscal space to address future shocks. The COVID-19 pandemic and the war in Ukraine have compounded challenges to sustainable public finances, underscoring the need for revenue mobilization efforts. The recent global crises have also exacerbated existing societal inequalities and highlighted the importance of raising revenues in an efficient and equitable manner. This paper examines the scope for additional tax revenue mobilization and discusses policies to gradually raise tax revenue while supporting resilient growth and inclusion in the Middle East and Central Asia. The paper's main findings are that excluding hydrocarbon revenues, the region's average tax intake lags those of other regions; the region's fragile and conflict-affected states (FCS) face particular challenges in mobilizing tax revenue; In general, there is considerable scope to raise additional tax revenue; countries have made efforts to raise tax collection, but challenges remain; tax policy design, notably low tax rates and pervasive tax exemptions, is an important factor driving tax revenue shortfalls; weak tax compliance, reflecting both structural features and challenges in revenue administration, also plays a role; and personal income tax systems in the region vary in their progressivity-the extent to which the average tax rate increases with income-and in their ability to redistribute income. These findings provide insights for policy action to raise revenue while supporting resilient growth and inclusion. The paper's analysis points to these priorities for the region to improve both efficiency and equity of tax systems: improving tax policy design to broaden the tax base and increase progressivity and redistributive capacity; strengthening revenue administration to improve compliance; and implementing structural reforms to incentivize tax compliance, formalization, and economic diversification

     
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    Source: Staatsbibliothek zu Berlin
    Contributor: Benninger, Thomas (MitwirkendeR); Hebous, Shafik (MitwirkendeR); Okello, Andrew (MitwirkendeR); Sanya, Bernard (MitwirkendeR); Marahel, Alireza (MitwirkendeR); Verdier, Geneviève (HerausgeberIn); Rayner, Brett (HerausgeberIn)
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9798400211669; 9798400211713
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    Series: Departmental paper / International Monetary Fund ; DP/2022, 013
    Subjects: Steuereinnahmen; Steuerpolitik; Steuersystem; Reformpolitik; Effektivität; Sozioökonomischer Wandel; Internationaler Vergleich; Revenue mobilization; revenue gaps; tax compliance; compliance gaps; tax policy; tax revenue gap; estimated tax; Gini coefficient; revenue challenge; tax revenue shortfall; systems in the region; tax Effort; tax ratio; Tax collection; Middle East and Central Asia; Global; Central Asia and the Caucasus; Middle East; Personal income tax; Tax administration core functions; Corporate income tax; Taxation; Personal Finance -Taxation; Corporate Taxation; Macroeconomics; Equity, Justice, Inequality, and Other Normative Criteria and Measurement; Fiscal Policy; International Relations and International Political Economy: Other; Taxation, Subsidies, and Revenue: General; Taxation and Subsidies: Incidence; Personal Income and Other Nonbusiness Taxes and Subsidies; Business Taxes and Subsidies; Tax Evasion and Avoidance; Aggregate Factor Income Distribution; Political economy; International institutions; Public finance & taxation; Corporate & business tax; Macroeconomics; Political economy; International organization; Revenue administration; Taxes; International Economics; Public Policy; Public Finance; Tax return filing compliance; Taxpayer compliance; Taxation; Law and legislation; Revenue; Tax administration and procedure; Income tax; Corporations; Taxation; Fiscal policy
    Scope: 1 Online-Ressource (circa 65 Seiten), Illustrationen
  8. Progress of the personal income tax in emerging markets and developing countries
    Author: Benedek, Dora; Benítez, Juan Carlos; Vellutini, Charles
    Published: 2022 JAN
    Publisher:  International Monetary Fund, [Washington, D.C.]

    Personal Income Tax (PIT) is one of the key sources of revenues in Advanced Economies (AEs) but plays a much more limited role in Low-Income Developing Countries (LIDCs) and Emerging Market Economies (EMEs), both in terms of revenue and... more

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    Personal Income Tax (PIT) is one of the key sources of revenues in Advanced Economies (AEs) but plays a much more limited role in Low-Income Developing Countries (LIDCs) and Emerging Market Economies (EMEs), both in terms of revenue and redistributive impact. Notwithstanding, this paper shows that LIDCs and EMEs increased their PIT-to-GDP revenue by 110 and 48 percent, respectively, during the 1990-2019 period, a marked improvement in the PIT revenue performance. We find that this rise was driven primarily by economic developments and to a lesser extent by changes in the design of PIT systems. We also find that LIDCs that improved their tax-to-GDP ratios relied on a broader set of tax instruments and not exclusively on the PIT, suggesting that a successful revenue mobilization strategy of developing countries requires a comprehensive approach covering a wider range of taxes. Finally, using a newly assembled dataset of PIT characteristics of 157 countries over the 2006-2018 period, we estimate a novel redistribution index of the PIT in LIDCs. We show that the contribution of the PIT to inequality reductions has been significant

     
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  9. Measuring the redistributive capacity of tax policies
    Author: Vellutini, Charles; Benítez, Juan Carlos
    Published: October 2021
    Publisher:  International Monetary Fund, [Washington, D.C.]

    This paper presents a novel technique to measure and compare the redistributive capacity of observed tax (or transfer) policies. The technique is based on income distribution simulations and controls for differences in pre-tax income distributions.... more

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    This paper presents a novel technique to measure and compare the redistributive capacity of observed tax (or transfer) policies. The technique is based on income distribution simulations and controls for differences in pre-tax income distributions. It assumes that the only information on the pre-tax distribution available in each country-year is the Gini coefficient and the mean (GDP per capita). We illustrate the technique with an application to the personal income tax, using a dataset of 108 countries over the 2007-2018 period

     
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