Distributional Implications of Government Tax and Expenditure Policies

Distributional Implications of Government Tax and Expenditure Policies
Author: International Monetary Fund
Publisher: International Monetary Fund
Total Pages: 32
Release: 1988-01-01
Genre: Business & Economics
ISBN: 1451922361

This paper examines the methodological issues arising in the measurement of the distributional impact of tax and expenditure policies, with emphasis on the problems related to the measurement of the impact of adjustment programs on the welfare of the poor. Both conceptual and empirical considerations suggest that public expenditures are a more potent instrument for distributional purposes than taxes but are also more difficult to analyze and evaluate. The paper concludes that more research is needed toward a better measurement of expenditure benefits.

Unproductive Public Expenditures

Unproductive Public Expenditures
Author: International Monetary Fund
Publisher: International Monetary Fund
Total Pages: 56
Release: 2005-04-04
Genre: Business & Economics
ISBN: 1557755418

Public expenditure policy, together with efforts to raise revenue,is at the core of efficient and equitable adjustment. Public expenditureproductivity has critical implications for fiscal adjustment, particularly as the competition for limited public resources intensifies.By providing a framework for defining and analyzing public expenditureproductivity and unproductive expenditures, this pamphlet discusseshow economic policymakers may approach these issues.

Revenue Mobilization in Developing Countries

Revenue Mobilization in Developing Countries
Author: International Monetary Fund. Fiscal Affairs Dept.
Publisher: International Monetary Fund
Total Pages: 86
Release: 2011-08-03
Genre: Business & Economics
ISBN: 1498339247

The Fund has long played a lead role in supporting developing countries’ efforts to improve their revenue mobilization. This paper draws on that experience to review issues and good practice, and to assess prospects in this key area.

The Poverty and Distributional Impacts of Carbon Pricing: Channels and Policy Implications

The Poverty and Distributional Impacts of Carbon Pricing: Channels and Policy Implications
Author: Baoping Shang
Publisher: International Monetary Fund
Total Pages: 32
Release: 2021-06-25
Genre: Business & Economics
ISBN: 151357339X

Addressing the poverty and distributional impacts of carbon pricing reforms is critical for the success of ambitious actions in the fight against climate change. This paper uses a simple framework to systematically review the channels through which carbon pricing can potentially affect poverty and inequality. It finds that the channels differ in important ways along several dimensions. The paper also identifies several key gaps in the current literature and discusses some considerations on how policy designs could take into account the attributes of the channels in mitigating the impacts of carbon pricing reforms on households.

Top Incomes

Top Incomes
Author: A. B. Atkinson
Publisher: Oxford University Press
Total Pages: 799
Release: 2010-04
Genre: Business & Economics
ISBN: 0199286892

This volume brings together an exciting range of new studies of top incomes in a wide range of countries from around the world. The studies use data from income tax records to cast light on the dramatic changes that have taken place at the top of the income distribution. The results cover 22 countries and have a long time span, going back to 1875.

Tax Policy and Inclusive Growth

Tax Policy and Inclusive Growth
Author: Khaled Abdel-Kader
Publisher: INTERNATIONAL MONETARY FUND
Total Pages: 38
Release: 2020-12-04
Genre: Business & Economics
ISBN: 9781513561561

This paper discusses the theory and practice of tax design to achieve an efficient and equitable outcome, i.e. in support of inclusive growth. It starts with a discussion of the key principles from tax theory to guide practical tax design. Then, it elaborates on more granular tax policy, discussing key choices in the structure of the personal income tax on labor and capital income, taxes on wealth, the corporate income tax, and consumption taxes. The paper concludes by highlighting the political economy considerations of the issues with concrete recommedtions as to how to implement tax reform.

Global Income Inequality

Global Income Inequality
Author: Branko Milanovi?
Publisher: World Bank Publications
Total Pages: 35
Release: 2006
Genre: Equality
ISBN:

"The paper presents a nontechnical summary of the current state of debate on the measurement and implications of global inequality (inequality between citizens of the world). It discusses the relationship between globalization and global inequality. And it shows why global inequality matters and proposes a scheme for global redistribution. "--World Bank web site.

IMF Staff papers

IMF Staff papers
Author: International Monetary Fund. Research Dept.
Publisher: International Monetary Fund
Total Pages: 288
Release: 1989-01-01
Genre: Business & Economics
ISBN: 1451956827

The determinants of current account imbalances under floating exchange rates are analyzed. The analysis provides a framework within which the sources of. and the remedies for, the current account imbalances between the United States, Japan, and the Federal Republic of Germany can be discussed. The effects of various government policies are emphasized, in particular the differences between expenditure-changing and expenditure-switching policies. Short-run and long-run considerations are investigated, as well as the role played by expectations and price-level dynamics.