1、Tax for Development: Can the IMF and G20 Help Mobilize More Domestic Resources?,Michael Keen, IMFCSO Policy Forum, WB/IMF Spring Meetings April 14,2011,What we do: About 100 missions annually, plus 7 regional centers,Has been improvement since early 1990s:reflecting stronger VAT and CIT, reduced tra
2、de revenuestrends since early 1980s,From the Board Paper,Taxation is about more than revenue: efficiency, fairness, state buildingFairness matters both in itself and for sustainability of tax regime Assessing it can be hard: Who really pays the corporate tax? And needs to be considered jointly with
3、spending sidecould do better Taxing elites important and hard,State building: Yes, but whats different?Informality not the best way to think of the problemfocus on non-complianceBeware fadsthis is a hard slogInstitutions matter: Transparency and tax policy unitsPolitical will not enough unless susta
4、ined,Paper doesnt cover resource taxation, but:,6,G20 request,Seeks reflections on: Overcoming capacity constraints Knowledge platform and South-South cooperation Take stock of IOs actions Measures to track administrative progress Transfer pricingResponses will draw on IMF conferences in Nairobi and (this weekend) DC; comments invited online.,
