Tax Policy : Recent Trends and Coming Challenges

Author/Editor:

Tehmina S. Khan ; John Norregaard

Publication Date:

December 1, 2007

Electronic Access:

Free Full Text. Use the free Adobe Acrobat Reader to view this PDF file

Disclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate

Summary:

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.

Series:

Working Paper No. 07/274

Subject:

Frequency:

Monthly

English

Publication Date:

December 1, 2007

ISBN/ISSN:

9781451868371/1018-5941

Stock No:

WPIEA2007274

Price:

$18.00 (Academic Rate:$18.00)

Format:

Paper

Pages:

59

Please address any questions about this title to publications@imf.org