The IMF and Tax Reform

26 Pages Posted: 15 Feb 2006

See all articles by Vito Tanzi

Vito Tanzi

International Monetary Fund (IMF); National Bureau of Economic Research (NBER)

Date Written: April 1990

Abstract

The paper deals with the activities of Fund staff with taxation. It is made up of four parts. Part I outlines the connection between Fund major activities and taxation. Part II surveys general influences on Fund staff with implications for tax work. Part III outlines the relationship between Fund-supported programs and changes in tax systems. Part IV focuses on the structure, rather than the level, of taxation. It outlines in broad terms the prevalent thinking of Fund staff on the structure of taxation.

JEL Classification: 320

Suggested Citation

Tanzi, Vito, The IMF and Tax Reform (April 1990). IMF Working Paper No. 90/39, Available at SSRN: https://ssrn.com/abstract=884755

Vito Tanzi (Contact Author)

International Monetary Fund (IMF) ( email )

700 19th Street NW
Tax Policy Division Fiscal Affairs Department
Washington, DC 20431
United States

National Bureau of Economic Research (NBER)

1050 Massachusetts Avenue
Cambridge, MA 02138
United States

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