Tax Policy: Recent Trends and Coming Challenges

by Tehmina S. Khan, John Norregaard

Series: IMF Working Papers

Subject categories
ISBNs
  • 1451912900
  • 9781451868371
  • 9781451912906
  • 9781452734972
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.

  • International Monetary Fund; December 2007
  • ISBN: 9781451912906
  • Read online, or download in secure PDF or secure ePub format
  • Title: Tax Policy: Recent Trends and Coming Challenges
  • Series: IMF Working Papers
  • Author: Tehmina S. Khan; John Norregaard
  • Imprint: INTERNATIONAL MONETARY FUND
Subject categories
ISBNs
  • 1451912900
  • 9781451868371
  • 9781451912906
  • 9781452734972