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  1. Are elasticities of taxable income rising?
    Author: Klemm, Alexander; Liu, Li; Mylonas, Victor; Wingender, Philippe
    Published: June 2018
    Publisher:  International Monetary Fund, [Washington, D.C.]

    This paper assesses a possible explanation for the global downward trend in top personal income tax rates over the last decades: globalization and the related tax evasion and avoidance opportunities could have raised elasticities of taxable income,... more

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    This paper assesses a possible explanation for the global downward trend in top personal income tax rates over the last decades: globalization and the related tax evasion and avoidance opportunities could have raised elasticities of taxable income, which would imply lower optimal tax rates. The paper estimates elasticities of taxable income for top income earners using a large sample of economies and years with a common method, allowing an analysis of trends in such elasticities. The paper finds that elasticities do not appear to exhibit any clear pattern over the years. The downward trend in tax rates must have other possible explanations, which are briefly discussed

     
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  2. Progressive taxation of extractive resources as second-best optimal policy
    Author: Wen, Jean-François
    Published: June 2018
    Publisher:  International Monetary Fund, [Washington, D.C.]

    The paper provides a critical review of the literature on the concept of progressivity in the taxation of petroleum and mineral resources and offers a fresh perspective on its purpose and measurement. Regressive taxes, such as royalties, exist to... more

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    The paper provides a critical review of the literature on the concept of progressivity in the taxation of petroleum and mineral resources and offers a fresh perspective on its purpose and measurement. Regressive taxes, such as royalties, exist to satisfy policy objectives other than revenue maximization, such as achieving early revenues, while rent-based or profit-sensitive fiscal instruments must be designed with progressive marginal rates to maximize government revenues. Hence, the emphasis should be placed on tax rate progression of the direct taxation of profit or rent, rather than progressivity in the overall government take. However, as regressive taxes, by their very nature, tend to be distortionary, the optimal degree of progression in the rent- or profit-tax rates must take these distortions into account. The central ideas are illustrated with a simple analytical model in which a second-best optimal tax rate schedule on profit is characterized in the presence of the tax distortions caused by the regressive taxes. Some practical implications of the analysis are discussed

     
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  3. Efficiency with endogenous population and fixed resources
    Author: Córdoba Muñoz, Juan C.; Liu, Xiying
    Published: 11-2018
    Publisher:  Iowa State University, Department of Economics, Ames, Iowa

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Working paper / Iowa State University, Department of Economics ; number 18017
    Subjects: Efficiency; optimal population; endogenous fertility; stochastic abilities; inequality
    Scope: 1 Online-Ressource (ca 38 Seiten)
  4. Republic of Poland
    technical assistance report : revenue administration gap analysis program : the value-added tax gap
    Published: 2018
    Publisher:  International Monetary Fund, Washington, D.C.

    This report presents the results of applying the Revenue Administration Gap Analysis Program (RA-GAP) value-added tax (VAT) gap estimation methodology1 to Poland for the period 2010-16. The RA-GAP methodology employs a top-down approach for... more

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    This report presents the results of applying the Revenue Administration Gap Analysis Program (RA-GAP) value-added tax (VAT) gap estimation methodology1 to Poland for the period 2010-16. The RA-GAP methodology employs a top-down approach for estimating the potential VAT base, using statistical data from national accounts on value-added generated in each sector. There are two main components to this methodology for estimating the VAT gap: 1) estimate the potential VAT collections for a given period; and 2) determine the accrued VAT collections for that period. The difference between the two values is the VAT gap. RA-GAP provides estimates of the two components of the tax gap: the compliance gap and the policy gap. The compliance gap is the difference between the potential VAT that could have been collected given the current policy framework and actual accrued VAT collections. The policy gap is the difference between the overall tax gap and the compliance gap. To put the level and trends of the compliance gap into context it is also necessary to analyze the level and trends of the overall tax gap and the policy gap

     
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  5. How well do economists forecast recessions?
    Author: An, Zidong; Jalles, João Tovar; Loungani, Prakash
    Published: 2018
    Publisher:  International Monetary Fund, [Washington, DC]

    We describe the evolution of forecasts in the run-up to recessions. The GDP forecasts cover 63 countries for the years 1992 to 2014. The main finding is that, while forecasters are generally aware that recession years will be different from other... more

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    We describe the evolution of forecasts in the run-up to recessions. The GDP forecasts cover 63 countries for the years 1992 to 2014. The main finding is that, while forecasters are generally aware that recession years will be different from other years, they miss the magnitude of the recession by a wide margin until the year is almost over. Forecasts during non-recession years are revised slowly; in recession years, the pace of revision picks up but not sufficiently to avoid large forecast errors. Our second finding is that forecasts of the private sector and the official sector are virtually identical; thus, both are equally good at missing recessions. Strong booms are also missed, providing suggestive evidence for Nordhaus' (1987) view that behavioral factors-the reluctance to absorb either good or bad news-play a role in the evolution of forecasts

     
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  6. Welche Frage, wann und warum? - Eine qualitativ-linguistische Programmatik zur Erforschung von Frage-Sequenzen als zentrale Veränderungspraktik im Coaching
    Author: Graf, Eva-Maria; Spranz-Fogasy, Thomas
    Published: 2018
    Publisher:  Institut für Deutsche Sprache, Bibliothek, Mannheim

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  7. Complejidad lingüística
    orígenes y revisión crítica del concepto de lengua compleja
    Author: Conti Jiménez, Carmen
    Published: [2018]
    Publisher:  Peter Lang, Berlin

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  8. The limits of meritocracy
    Author: Morgan, John; Tumlinson, Justin; Várdy, Felix
    Published: 2018
    Publisher:  International Monetary Fund, [Washington, D.C.]

    We show that too much meritocracy, modeled as accuracy of performance ranking in contests, can be a bad thing: in contests with homogeneous agents, it reduces output and is Pareto inefficient. In contests with sufficiently heterogeneous agents,... more

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    We show that too much meritocracy, modeled as accuracy of performance ranking in contests, can be a bad thing: in contests with homogeneous agents, it reduces output and is Pareto inefficient. In contests with sufficiently heterogeneous agents, discouragement and complacency effects further reduce the benefits of meritocracy. Perfect meritocracy may be optimal only for intermediate levels of heterogeneity

     
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  9. A destination-based allowance for corporate equity
    Author: Hebous, Shafik; Klemm, Alexander
    Published: 2018
    Publisher:  International Monetary Fund, [Washington, D.C.]

    Following renewed academic and policy interest in the destination-based principle for taxing profits-particularly through a destination-based cash flow tax (DBCFT)-this paper studies other forms of efficient destination-based taxes. Specifically, it... more

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    Following renewed academic and policy interest in the destination-based principle for taxing profits-particularly through a destination-based cash flow tax (DBCFT)-this paper studies other forms of efficient destination-based taxes. Specifically, it analyzes the Destination-Based Allowance for Corporate Equity (DBACE) and Allowance for Corporate Capital (DBACC). It describes adjustments that are required to turn an origin into a destination-based versions of these taxes. These include adjustments to capital and equity, which are additional to the border adjustments needed under a DBCFT. The paper finds that the DBACC and DBACE reduce profit shifting and tax competition, but cannot fully eliminate them, with the DBACE more sensitve than the DBACC. Overall, given the potential major political cost of switching from an origin to a destination-based tax system, we conclude that advantages of the DBCFT are likely to outweigh the transitional advantages of the DBACE/DBACC

     
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  10. Estimating the corporate income tax gap
    the RA-GAP methodology
    Author: Ueda, Junji
    Published: 2018
    Publisher:  International Monetary Fund, Fiscal Affairs Department, Washington, DC, USA

    The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) aims to provide a quantitative analysis of the tax gap between potential revenues and actual collections, and this technical note explains the concept of the tax... more

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    The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) aims to provide a quantitative analysis of the tax gap between potential revenues and actual collections, and this technical note explains the concept of the tax gap for corporate income tax (CIT), and the methodology to estimate CIT gaps. It includes detailed steps to derive the potential CIT base and liability with careful consideration for the theoretical differences between the coverage of statistical macroeconomic data and the actual tax base of CIT, and then compare the estimated results with actual declarations and revenues. Although the estimated gaps following the approach will have margins of errors, it has the advantage of using available data without additional costs of collection and suits initial evaluations of overall CIT noncompliance in a country

     
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  11. Romania
    selected issues
    Published: June 2018
    Publisher:  International Monetary Fund, Washington, D.C.

    This Selected Issues paper reviews the level and structure of tax revenues in Romania and proposes options to improve revenue mobilization drawing from other countries' experiences. Tax revenue in Romania is low compared with peers and has been... more

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    This Selected Issues paper reviews the level and structure of tax revenues in Romania and proposes options to improve revenue mobilization drawing from other countries' experiences. Tax revenue in Romania is low compared with peers and has been declining over time. Strengthening the tax administration is crucial to improving tax collection efficiency in Romania, and requires commitment and ownership at the highest levels. Implementing and operationalizing new information technology infrastructure in Romania is a key priority, given its outdated and fragile systems. Romania should also conduct a comprehensive review of its tax system. This review would guide future reform needs in the area of tax policy with the primarily focus on improving revenue productivity and the growth-friendliness of the tax system

     
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  12. How well do economists forecast recessions?
    Author: An, Zidong; Jalles, João Tovar; Loungani, Prakash
    Published: 2018
    Publisher:  International Monetary Fund, [Washington, DC]

    We describe the evolution of forecasts in the run-up to recessions. The GDP forecasts cover 63 countries for the years 1992 to 2014. The main finding is that, while forecasters are generally aware that recession years will be different from other... more

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    We describe the evolution of forecasts in the run-up to recessions. The GDP forecasts cover 63 countries for the years 1992 to 2014. The main finding is that, while forecasters are generally aware that recession years will be different from other years, they miss the magnitude of the recession by a wide margin until the year is almost over. Forecasts during non-recession years are revised slowly; in recession years, the pace of revision picks up but not sufficiently to avoid large forecast errors. Our second finding is that forecasts of the private sector and the official sector are virtually identical; thus, both are equally good at missing recessions. Strong booms are also missed, providing suggestive evidence for Nordhaus' (1987) view that behavioral factors-the reluctance to absorb either good or bad news-play a role in the evolution of forecasts

     
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  13. Republic of Poland
    technical assistance report : revenue administration gap analysis program : the value-added tax gap
    Published: 2018
    Publisher:  International Monetary Fund, Washington, D.C.

    This report presents the results of applying the Revenue Administration Gap Analysis Program (RA-GAP) value-added tax (VAT) gap estimation methodology1 to Poland for the period 2010-16. The RA-GAP methodology employs a top-down approach for... more

    Access:
    Verlag (kostenfrei)
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    Verlag (kostenfrei)

    Location:
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Unlimited inter-library loan, copies and loan

     

    This report presents the results of applying the Revenue Administration Gap Analysis Program (RA-GAP) value-added tax (VAT) gap estimation methodology1 to Poland for the period 2010-16. The RA-GAP methodology employs a top-down approach for estimating the potential VAT base, using statistical data from national accounts on value-added generated in each sector. There are two main components to this methodology for estimating the VAT gap: 1) estimate the potential VAT collections for a given period; and 2) determine the accrued VAT collections for that period. The difference between the two values is the VAT gap. RA-GAP provides estimates of the two components of the tax gap: the compliance gap and the policy gap. The compliance gap is the difference between the potential VAT that could have been collected given the current policy framework and actual accrued VAT collections. The policy gap is the difference between the overall tax gap and the compliance gap. To put the level and trends of the compliance gap into context it is also necessary to analyze the level and trends of the overall tax gap and the policy gap

     
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  14. Romania
    selected issues
    Published: June 2018
    Publisher:  International Monetary Fund, Washington, D.C.

    This Selected Issues paper reviews the level and structure of tax revenues in Romania and proposes options to improve revenue mobilization drawing from other countries' experiences. Tax revenue in Romania is low compared with peers and has been... more

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    This Selected Issues paper reviews the level and structure of tax revenues in Romania and proposes options to improve revenue mobilization drawing from other countries' experiences. Tax revenue in Romania is low compared with peers and has been declining over time. Strengthening the tax administration is crucial to improving tax collection efficiency in Romania, and requires commitment and ownership at the highest levels. Implementing and operationalizing new information technology infrastructure in Romania is a key priority, given its outdated and fragile systems. Romania should also conduct a comprehensive review of its tax system. This review would guide future reform needs in the area of tax policy with the primarily focus on improving revenue productivity and the growth-friendliness of the tax system

     
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  15. The performance of financial institutions
    modeling, evidence, and some policy implications
    Author: Hughes, Joseph P.; Mester, Loretta J.
    Published: [2018]
    Publisher:  Rutgers University, Department of Economics, New Brunswick, NJ

    The unique capital structure of commercial banking - funding production with demandable debt that participates in the economy's payments system - affects various aspects of banking. It shapes commercial banks' comparative advantage in providing... more

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    The unique capital structure of commercial banking - funding production with demandable debt that participates in the economy's payments system - affects various aspects of banking. It shapes commercial banks' comparative advantage in providing financial products and services to informationally opaque customers, their ability to diversify credit and liquidity risk, and how they are regulated, including the need to obtain a charter to operate and explicit and implicit federal guarantees of bank liabilities to reduce the probability of bank runs. These aspects of banking affect a bank's choice of risk versus expected return, which, in turn, affects bank performance. Banks have an incentive to reduce risk to protect their valuable charters from episodes of financial distress, and they also have an incentive to increase risk to exploit the cost-of-funds subsidy of mispriced deposit insurance. These are contrasting incentives tied to bank size. Measuring bank performance and its relationship to size requires untangling cost and profit from decisions about risk versus expected return because both cost and profit are functions of endogenous risk-taking. This chapter gives an overview of two general empirical approaches to measuring bank performance and discusses some of the applications of these approaches found in the literature. One application explains how better diversification available at a larger scale of operations generates scale economies that are obscured by higher levels of risk-taking. Studies of commercial banking cost that ignore endogenous risk-taking find little evidence of scale economies at the largest banks, while those that control for this risk-taking find large scale economies at the largest banks - evidence with important implications for regulation.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
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    hdl: 10419/200275
    Series: [Departmental working papers / Rutgers University, Department of Economics ; 201805]
    Subjects: Bank; Efficiency; Risk; Cost; Profit; Scale Economies; X-Inefficiency
    Scope: 1 Online-Ressource (circa 44 Seiten), Illustrationen
  16. How falsifiable is collective rationality?
    Author: Dauphin, Anyck; Fortin, Bernard; Lacroix, Guy
    Published: March 2018
    Publisher:  [Centre de recherche sur les risques les enjeux économiques et les politiques publiques], [Québec]

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    Series: [Cahier de recherche] / Centre de recherche sur les risques les enjeux économiques et les politiques publiques ; 2018, 04
    Subjects: Collective model; Distribution Factors; Rationality; Efficiency; Polygamy
    Scope: 1 Online-Ressource (circa 58 Seiten)
  17. Stochastic frontier analysis in higher education
    a systematic review
    Author: Gralka, Sabine
    Published: December 2018
    Publisher:  Technische Universität Dresden, Faculty of Business and Economics, [Dresden]

    This paper provides a systematic review of the literature that employs stochastic frontier analysis to measure the efficiency of higher education institutions. The overview opens with a look at the general development of the literature, before... more

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    This paper provides a systematic review of the literature that employs stochastic frontier analysis to measure the efficiency of higher education institutions. The overview opens with a look at the general development of the literature, before emphasis is laid on the methodical aspects. Focus is thereby placed on the necessary underlying assumptions and the employed specifications, discussing their advantages and drawbacks. Afterwards, the factors that were specified in the literature, including the input and output variables, as well as the determinants of efficiency, are discussed in detail. Based on the insights of the literature review, the paper highlights some of the existing deficiencies and ways forward. To our knowledge, the present study provides the first systematic review on the usage of the stochastic frontier analysis to measure efficiency in the higher education sector.

     
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    hdl: 10419/189968
    RVK Categories: QC 000
    Series: CEPIE working paper ; no. 18, 05
    Subjects: Review; Efficiency; Higher Education; Stochastic Frontier Analysis
    Scope: 1 Online-Ressource (circa 58 Seiten), Illustrationen
  18. Estimating the corporate income tax gap
    the RA-GAP methodology
    Author: Ueda, Junji
    Published: 2018
    Publisher:  International Monetary Fund, Fiscal Affairs Department, Washington, DC, USA

    The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) aims to provide a quantitative analysis of the tax gap between potential revenues and actual collections, and this technical note explains the concept of the tax... more

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    The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) aims to provide a quantitative analysis of the tax gap between potential revenues and actual collections, and this technical note explains the concept of the tax gap for corporate income tax (CIT), and the methodology to estimate CIT gaps. It includes detailed steps to derive the potential CIT base and liability with careful consideration for the theoretical differences between the coverage of statistical macroeconomic data and the actual tax base of CIT, and then compare the estimated results with actual declarations and revenues. Although the estimated gaps following the approach will have margins of errors, it has the advantage of using available data without additional costs of collection and suits initial evaluations of overall CIT noncompliance in a country

     
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  19. The limits of meritocracy
    Author: Morgan, John; Tumlinson, Justin; Várdy, Felix
    Published: 2018
    Publisher:  International Monetary Fund, [Washington, D.C.]

    We show that too much meritocracy, modeled as accuracy of performance ranking in contests, can be a bad thing: in contests with homogeneous agents, it reduces output and is Pareto inefficient. In contests with sufficiently heterogeneous agents,... more

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    We show that too much meritocracy, modeled as accuracy of performance ranking in contests, can be a bad thing: in contests with homogeneous agents, it reduces output and is Pareto inefficient. In contests with sufficiently heterogeneous agents, discouragement and complacency effects further reduce the benefits of meritocracy. Perfect meritocracy may be optimal only for intermediate levels of heterogeneity

     
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  20. A destination-based allowance for corporate equity
    Author: Hebous, Shafik; Klemm, Alexander
    Published: 2018
    Publisher:  International Monetary Fund, [Washington, D.C.]

    Following renewed academic and policy interest in the destination-based principle for taxing profits-particularly through a destination-based cash flow tax (DBCFT)-this paper studies other forms of efficient destination-based taxes. Specifically, it... more

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    Following renewed academic and policy interest in the destination-based principle for taxing profits-particularly through a destination-based cash flow tax (DBCFT)-this paper studies other forms of efficient destination-based taxes. Specifically, it analyzes the Destination-Based Allowance for Corporate Equity (DBACE) and Allowance for Corporate Capital (DBACC). It describes adjustments that are required to turn an origin into a destination-based versions of these taxes. These include adjustments to capital and equity, which are additional to the border adjustments needed under a DBCFT. The paper finds that the DBACC and DBACE reduce profit shifting and tax competition, but cannot fully eliminate them, with the DBACE more sensitve than the DBACC. Overall, given the potential major political cost of switching from an origin to a destination-based tax system, we conclude that advantages of the DBCFT are likely to outweigh the transitional advantages of the DBACE/DBACC

     
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