Mali

Mali
Author: International Monetary Fund. Fiscal Affairs Dept.
Publisher: International Monetary Fund
Total Pages: 54
Release: 2016-03-17
Genre: Business & Economics
ISBN: 1513597434

This paper presents a diagnostic assessment of the tax policy of Mali. The diagnostic assessment looks at the country’s main taxes and levies; it is supplemented by a second report on the mining and petroleum sector. Tax revenues represented 15.37 percent of GDP in 2013, up slightly from the 2012 level (14.87 percent). The revenue structure has scarcely changed since the last general assessment mission conducted in 2011, and the analysis performed then remains relevant now. Mali’s corporate income tax and tax on industrial and commercial profits (IS-BIC) are in compliance with the West African Economic and Monetary Union harmonization directives. The IS-BIC rate is 30 percent.

Strengthening the WAEMU Regional Fiscal Framework

Strengthening the WAEMU Regional Fiscal Framework
Author: Mr. Antonio David
Publisher: International Monetary Fund
Total Pages: 35
Release: 2022-03-04
Genre: Business & Economics
ISBN:

This paper assesses the adequacy and effectiveness of the WAEMU fiscal framework along three pillars that have proven to effectively support fiscal discipline in monetary unions—common fiscal rules (including adequacy of numerical ceilings as well as elements of design and enforcement), shared public financial management systems, and coordination mechanisms for decentralized fiscal policies. We undertake a calibration of regional debt and fiscal deficit ceilings taking into account different macroeconomic tradeoffs and risks and conclude that numerical ceilings that prevailed before the suspension of the fiscal rules remain adequate and strike the right balance between growth and fiscal sustainability. The paper also proposes reform options to strengthen the WAEMU regional fiscal surveillance framework, with a view to more effectively supporting fiscal discipline.

Spillovers in International Corporate Taxation

Spillovers in International Corporate Taxation
Author: International Monetary Fund
Publisher: International Monetary Fund
Total Pages: 87
Release: 2014-09-05
Genre: Business & Economics
ISBN: 1498343368

This paper explores the nature, significance and policy implications of spillovers in international corporate taxation—the effects of one country’s rules and practices on others. It complements current initiatives focused on tax avoidance by multinationals, notably the G20-OECD project on Base Erosion and Profit shifting (BEPS). The paper draws on the IMF’s experience on international tax issues with its wide membership, including through technical assistance (TA), and on its previous analytical work, to analyze spillovers and how they might be addressed. In doing so, it goes beyond current initiatives to look at a wide set of possible responses.

The Political Economy of New Regionalism in Northeast Asia

The Political Economy of New Regionalism in Northeast Asia
Author: Chang Jae Lee
Publisher: Routledge
Total Pages: 128
Release: 2018-09-03
Genre: Business & Economics
ISBN: 1351051369

The book is the first attempt to offer a holistic and integrated exploration of the political-economic framework underpinning economic regionalism. In doing so it provides a much-needed contribution to the literature on international political economy, international relations and Asian political economy in relation to economic regionalism. The existing literature provides broad generalizations and limited discussion on economic integration (i.e. free trade agreements, FTA) with most analyses of regionalism generally contained to the field of economics with a focus on the welfare implications of FTAs, both for participating countries and the world as a whole. Readers of this book can view economic regionalism from a variety of perspectives with input from Chinese, Japanese and Korean research institutes, business and industry groups, and government officials. Drawing on the considerable country experience and expertise of the authors, the book attempts to unravel the paradox of the market-driven economic globalization process (regionalism) and address a serious gap in the current literature relating to the political-economic characteristics and strategies of China, Japan and Korea in relation to economic regionalism.

Doing Business 2020

Doing Business 2020
Author: World Bank
Publisher: World Bank Publications
Total Pages: 254
Release: 2019-11-21
Genre: Business & Economics
ISBN: 1464814414

Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.

BSL Bulletin

BSL Bulletin
Author:
Publisher:
Total Pages: 230
Release: 2003
Genre: Banks and banking, Central
ISBN:

Report

Report
Author: International Bureau of Fiscal Documentation
Publisher:
Total Pages: 710
Release: 2000
Genre: Taxation
ISBN:

Financing Growth in the WAEMU Through the Regional Securities Market

Financing Growth in the WAEMU Through the Regional Securities Market
Author: Mame Astou Diouf
Publisher: International Monetary Fund
Total Pages: 22
Release: 2012-10-18
Genre: Business & Economics
ISBN: 1475548206

The West African Economic and Monetary Union (WAEMU) regional securities market saw increasing activity in the last decade, but still fell short of supplying sufficient long-term financing for growth-enhancing public and private investment projects. In addition to providing an institutional background, this paper studies recent developments and the determinants of interest rates on the market—using yield curve and principal component analyses. It also identifies challenges and prospective reforms that could help the region reap the full benefits of a more dynamic securities market and assesses the potential systemic risk the market may pose for the region’s banking system.

Open Skies for Africa

Open Skies for Africa
Author: Charles E Schlumberger
Publisher: World Bank Publications
Total Pages: 264
Release: 2010-06-23
Genre: Business & Economics
ISBN: 0821382063

In Africa, where poor roads, ports, and railways often constrain efficient transportation, air transport holds great potential as a lever for economic growth and development. Yet Africa has suffered several decades of inefficient air services. Uncompetitive flag carriers, set up by newly independent African states, offered primarily intercontinental flights, while the domestic air service market remained underdeveloped and underserved. The 1999 pan-African treaty on liberalization of access to air transport markets, the Yamoussoukro Decision, attempted to address these shortcomings. Yet a decade later, only partial liberalization has been achieved. 'Open Skies for Africa: Implementing the Yamoussoukro Decision' reviews progress made in carrying out the treaty and suggests ways in which the liberalization process can be encouraged. The book analyzes the completed and still-pending steps toward implementation of the Yamoussoukro Decision, both on a pan-African level and within various regions. Special focus is given to the challenges posed by the poor aviation safety and security standards that exist in most African countries. Finally, the book measures the impact that certain policy steps of the Yamoussoukro Decision have had and evaluates the economic significance of air transportation and its full liberalization in Africa. The book concludes that the process of liberalizing African air services must continue, and provides policy recommendations for the way forward.

Annual Report

Annual Report
Author: International Bureau of Fiscal Documentation
Publisher:
Total Pages: 208
Release: 2001
Genre: Tax accounting
ISBN:

Including worldwide survey of trends and developments in taxation.