Technical Assistanceon Tax Policy: A Review

International Monetary Fund

No 1993/065, IMF Working Papers from International Monetary Fund

Abstract: 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.

Keywords: WP; tax; country; rate; import duty; customs duty; export duty; reform measure; reform recommendation; tax reform need; Latin American country; reform package; trade tax; tax treatment; tax reform effort; tax neutrality; proportional tax; tax reform recommendation; Value-added tax; Income and capital gains taxes; Income tax systems; Consumption taxes; Personal income tax; Western Hemisphere; Middle East; Global (search for similar items in EconPapers)
Pages: 32
Date: 1993-08-01
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