Technical Assistanceon Tax Policy: A Review

August 1, 1993

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 reviews recent experience of technical assistance on tax policy provided by the Fiscal Affairs Department to a selected but diversified group of countries that differ both in their geographical locations and in the nature of their economies. The review finds in the technical assistance advice both common themes applicable to all countries and special elements designed to address issues unique to a specific country, or a subset of countries. It also attempts to assess, to the extent possible, the policy impacts of such advice.

Subject: Consumption taxes, Income and capital gains taxes, Income tax systems, Personal income tax, Taxes, Value-added tax

Keywords: Consumption taxes, country, customs duty, export duty, Global, import duty, Income and capital gains taxes, Income tax systems, Latin American country, Middle East, Personal income tax, proportional tax, rate, reform measure, reform package, reform recommendation, tax, tax neutrality, tax reform effort, tax reform need, tax reform recommendation, tax treatment, trade tax, Value-added tax, Western Hemisphere, WP

Pages:
32
Volume:
1993
DOI:
https://doi.org/10.5089/9781451848625.001
Issue:
065
Series:
Working Paper No. 1993/065
Stock No:
WPIEA0651993
ISBN:
9781451848625
ISSN:
1018-5941

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