Malta: Selected Issues and Statistical Appendix

International Monetary Fund

No 1999/072, IMF Staff Country Reports from International Monetary Fund

Abstract: This Selected Issues paper and Statistical Appendix analyzes the fiscal and structural issues affecting Malta’s economic performance, specifically the public enterprises and the tax system. The paper focuses on exchange rate policy and macroeconomic and legislative issues in the context of European Union membership. The standard summaries of the tax system and recent developments in the exchange and trade system are presented. The paper highlights that despite advances in the financial sector deregulation, tax reform, and trade liberalization during the 1990s, there are still key structural inadequacies in Malta.

Keywords: ISCR; CR; exchange rate; indirect tax; income tax; personal income; tax system; customs duty; tax revenue; tax rate; Public enterprises; Income and capital gains taxes; Tariffs; Value-added tax; Imports; Eastern Europe (search for similar items in EconPapers)
Pages: 89
Date: 1999-08-18
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