Tax Policy: Recent Trends and Coming Challenges

December 1, 2007

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Format: Chicago

Tehmina S. Khan, and John Norregaard. Tax Policy: Recent Trends and Coming Challenges, (USA: International Monetary Fund, 2007) accessed November 12, 2024

Disclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate

Summary

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.

Subject: Corporate income tax, Corporate taxes, Income and capital gains taxes, Personal income tax, Revenue administration

Keywords: Flat tax, Income tax, Indirect tax, Tax burden, Withholding tax, WP

Publication Details

Pages:

59
Volume:

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DOI:

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Issue:

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Series:

Working Paper No. 2007/274
Stock No:

WPIEA2007274
ISBN:

9781451868371
ISSN:

1018-5941

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