This paper presents the results of the second round of the Revenue Administration Fiscal Information Tool (RA-FIT) country survey in an aggregated manner for all respondents and by income group. ...Notwithstanding regional biases and some data quality issues with the sample, broad insights and trends are discernible from the data, and the results form part of an evolving series that will continue to develop and grow with the International Survey On Revenue Administration (ISORA), the successor survey to RA-FIT conducted by the IMF in collaboration with the Inter-American Center of Tax Administrations (CIAT), the Intra-European Organisation of Tax Administration (IOTA), and the Organisation for Economic Co-operation and Development (OECD). This paper expands on a previous one, which covered the first round of RA-FIT (Lemgruber and others 2015),1 and aims to allow countries to access information about key measures in revenue administration. Unlike the first paper, this one does not cover issues specific to customs administration but focuses rather on tax administration data.
O propósito deste artigo é caracterizar o perfil socioeconômico das donas de casa nicaraguenses e refletir sobre sua contribuição monetária para o Produto Interno Bruto. Os resultados da análise ...estatística mostraram que o trabalho doméstico, que em geral é invisível e não valorizado, é responsabilidade da mulher. Estimou-se que, em termos monetários, a massa salarial do trabalho doméstico em Nicarágua oscilaria entre 8,0% e 22,1% do PIB. Concluiu-se que, apesar de sua relevância na produção nacional, o lugar que a mulher ocupa na sociedade é determinado por seu papel na família, em função dos estereótipos de gênero.
Optimal Tax Administration Mr.Michael Keen; Mr.Joel Slemrod; Michael Keen ...
01/20/2017, 2017
eBook, Book
Open access
This paper sets out a framework for analyzing optimal interventions by a tax administration, one that parallels and can be closely integrated with established frameworks for thinking about optimal ...tax policy. Its key contribution is the development of a summary measure of the impact of administrative interventions-the "enforcement elasticity of tax revenue"-that is a sufficient statistic for the behavioral response to such interventions, much as the elasticity of taxable income serves as a sufficient statistic for the response to tax rates. Amongst the applications are characterizations of the optimal balance between policy and administrative measures, and of the optimal compliance gap.
Industry was the most important economic sector in the GDR. Of all the countries within the Eastern Bloc (Comecon), only the USSR achieved higher added value per capita than the GDR's industrial ...sector. The quantitative description of industrial output in the GDR nevertheless continues to be characterized by significant data gaps and a lack of comparable, long-term time series for important performance and expenditure values calculated in accordance with contemporary statistical standards. This HSR Focus presents new calculations for added value, employment and capital expenditures which close these gaps at both an overall industrial level and branch level between 1950 and 1989. The calculations take the form of backward projections carried out in accordance with the current conceptual and methodological principles of national accounting (ESA95). The incorporation of current data for the new German federal states from 1991 onwards into the data base facilitates the extension of the time horizon for the time series. This yields a comparable reflection of the development of economic indicators for the industrial sector in Eastern Germany over a 50-year period (1950-2000). The time series determined pave the way for a new, fact-based assessment of the real results achieved by the GDR economy. The presentation of the data assessed is accompanied by a thorough description of the methods and sources used. This paper serves as an outline for the entire HSR Focus.
This paper presents results from a survey of Norwegian firms on their perception of expected economic service life of various fixed capital assets as well as their assessment of depreciation ...profiles. An econometric analysis for two types of capital assets, where second hand markets and prices are available, shows that expected service life for Machinery and equipment for mining and manufacturing is estimated to be between 9 and 10 years. For Tools, instruments, furnishings etc. the expected service life is estimated to be 8 years. These results are in line with a descriptive analysis of the survey and they are also quite similar to those found in the existing literature. Results from this study have been used in a revision of the Norwegian national accounts. web URL: http://content.iospress.com/articles/journal-of-economic-and-social-measurement/jem435
Hexagon Leasing has poached three staff members from Ryder to support its future strategic development plans. David Hodgkinson joins as head of sales and takes responsibility for widening Hexagon's ...truck portfolio, having previously worked at Ryder for 18 years. Michael Webb takes up the role of head of national accounts after 20 years as contracts manager and national accounts manager at Ryder. Meanwhile, Dave Karmock joins the business as fleet engineer and will ensure the repair and maintenance network runs efficiently, as well as providing support to the national account and sales functions.
As considerações que envolvem as atividades produtivas não captadas regularmente pelas estatísticas oficiais, a "economia não observada" (ENO), é tema relevante para a economia brasileira, associado ...diretamente ao Sistema de Contas Nacionais (SCN). Este artigo busca trazer à baila questões conceituais, metodológicas e resultados para a economia brasileira de forma a complementar o SCN correntemente divulgado no país. A ENO no Brasil como proporção do PIB decresceu de 15,8% para 11,6%, entre 2000 e 2009, resultado influenciado pela redução do ainda significativo peso da produção familiar e informal na economia do País. Fatores como o crescimento econômico, sobretudo no período 2004-2008, e efeitos de medidas específicas como redução e simplificação de impostos, expansão do crédito para microempreendedores e o aumento da fiscalização trabalhista, foram identificados como relevantes para esta redução.
The Alert Mechanism Report (AMR) identifies Member States that the Commission considers may be affected by, or may be at risk of being affected by, imbalances, based on an economic reading of the ...Macroeconomic Imbalance Procedure scoreboard°( 1 ). The reading considers the outturn data for 2022, which are interpreted in a forward-looking manner, taking into account the development of possible risks based on 2023 in-year economic developments and longer-term forecasts from the Commission 2023 autumn forecast, where relevant. This paper contains the analysis included in the Commission staff working document as well as the content of the accompanying Commission Communication, which together make up the Alert Mechanism Report 2024°(2 ).
This biennial data quality report is a contribution to the ECB Statistics Quality Framework. It relates to statistics produced by the European System of Central Banks (ESCB) and focuses on the ...collection, compilation and dissemination of euro area monetary and financial statistics (MFS) in 2021 and 2022.
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