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Revenue administration:

1995

Title: Policies for Growth: The Latin American Experience: Proceedings of a Conference held in Mangaratiba, Rio de Janeiro, Brazil, March 16-19, 1994

Series: Books

Date: September 28, 1995

Notes: The conference was cosponsored by the International Monetary Fund, the Catholic University of Rio de Janeiro, and the Central Bank of Brazil.

Subject: Banking Central bank autonomy Central banks Foreign exchange Income and capital gains taxes Income tax systems Real exchange rates Revenue administration Taxes

Title: India: Recent Economic Developments

Series: Country Report No. 1995/086

Date: September 14, 1995

Notes: This report on recent economic developments in India was prepared by a staff team of the International Monetary Fund as background documentation for the periodic consultation with this member country. In releasing this document for public use, confidential material may have been removed at the request of the member.

Subject: Budget planning and preparation Economic sectors Imports International trade Monetary base Money Public financial management (PFM) Public sector Revenue administration

Title: Reforming China's Public Finances

Series: Books

Date: September 8, 1995

Notes: Papers presented at a symposium held in Shanghai, China, October 25-28, 1993.

Subject: Budget planning and preparation Expenditure Income and capital gains taxes Income tax systems Public financial management (PFM) Revenue administration Subnational tax Taxes

Title: Nicaragua: Statistical Annex

Series: Country Report No. 1995/079

Date: August 17, 1995

Notes: This statistical annex on Nicaragua was prepared by a staff team of the International Monetary Fund as background documentation for the periodic consultation with this member country. In releasing this document for public use, confidential material may have been removed at the request of the member.

Subject: Balance of payments Banking Credit Current account balance Current spending Economic sectors Expenditure Money Public sector Revenue administration

Title: The Costs of Taxation and the Marginal Cost of Funds

Author: Slemrod, Joel ; Yitzhaki, Shlomo

Series: Working Paper No. 1995/083

Date: August 1, 1995

Notes: Also published in Staff Papers, Vol. 43, No. 1, March 1996.

Subject: Compliance costs Optimal taxation Revenue administration Tax administration core functions Tax evasion

Title: Do Taxes Matter for Long-Run Growth? Harberger's Superneutrality Conjecture

Author: Asea, K. Patrick ; Milesi-Ferretti, M Gian ; Mendoza, G. Enrique

Series: Working Paper No. 1995/079

Date: August 1, 1995

Notes: This paper was prepared for a special issue of the Journal of Public Economics in honor of Arnold Harberger.

Subject: Consumption taxes Human capital Income and capital gains taxes Income tax systems Labor Revenue administration Taxes

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