01269nam 2200433 450 991015543010332120230808200909.03-8404-6427-7(CKB)3710000000974539(MiAaPQ)EBC4769877(EXLCZ)99371000000097453920170103h20162016 uy 0gerurcnu||||||||rdacontentrdamediardacarrierPonys ganz gross Originelle Beschaftigungsideen fur kleine Pferde /Ruth Katzenberger, Yvonne Katzenberger, Helene KohlschmidSchwarzenbek, [Germany] :Cadmos,2016.©20161 online resource (106 pages) color illustrations, photographs3-8404-1521-7 HorsesAgility trialsHorsesTrainingHorsesHorsesAgility trials.HorsesTraining.Horses.636.1Katzenberger Ruth1376238Katzenberger YvonneKohlschmid HeleneMiAaPQMiAaPQMiAaPQBOOK9910155430103321Ponys ganz gross3411757UNINA04845oam 22012374 450 991016292630332120250426110924.09781475569810147556981597814755698891475569882(CKB)3710000001045041(MiAaPQ)EBC4800287(IMF)WPIEA2017004WPIEA2017004(EXLCZ)99371000000104504120020129d2017 uf 0engurcnu||||||||rdacontentrdamediardacarrierHow Buoyant is the Tax System? New Evidence from a Large Heterogeneous Panel /Paolo Dudine, João Tovar JallesWashington, D.C. :International Monetary Fund,2017.1 online resource (34 pages) illustrations (some color), graphs, tablesIMF Working Papers9781475569797 1475569793 Includes bibliographical references.In this paper we provide short- and long-run tax buoyancy estimates for 107 countries (distributed between advanced, emerging and low-income) for the period 1980–2014. By means of Fully-Modified OLS and (Pooled) Mean Group estimators, we find that: i) for advanced economies both long-run and short-run buoyancies are not different from one; ii) long run tax buoyancy exceeds one in the case of CIT for advanced economies, PIT and SSC in emerging markets, and TGS for low income countries, iii) in advanced countries (emerging market economies) CIT (CIT and TGS) buoyancy is larger during contractions than during times of economic expansions; iv) both trade openness and human capital increase buoyancy while inflation and output volatility decrease it.IMF Working Papers; Working Paper ;No. 2017/004Tax revenue estimatingFinance: GeneralimfInflationimfPersonal Finance -TaxationimfPublic FinanceimfCorporate TaxationimfFiscal PolicyimfEfficiencyimfOptimal TaxationimfTaxation and Subsidies: OtherimfForecasts of Budgets, Deficits, and DebtimfTaxation, Subsidies, and Revenue: GeneralimfBusiness Taxes and SubsidiesimfPersonal Income and Other Nonbusiness Taxes and SubsidiesimfPrice LevelimfDeflationimfGeneral Financial Markets: General (includes Measurement and Data)imfPublic finance & taxationimfCorporate & business taximfMacroeconomicsimfFinanceimfRevenue administrationimfCorporate income taximfPersonal income taximfEmerging and frontier financial marketsimfTaxesimfPricesimfFinancial marketsimfRevenueimfCorporationsimfTaxationimfIncome taximfFinancial services industryimfUnited StatesimfTax revenue estimating.Finance: GeneralInflationPersonal Finance -TaxationPublic FinanceCorporate TaxationFiscal PolicyEfficiencyOptimal TaxationTaxation and Subsidies: OtherForecasts of Budgets, Deficits, and DebtTaxation, Subsidies, and Revenue: GeneralBusiness Taxes and SubsidiesPersonal Income and Other Nonbusiness Taxes and SubsidiesPrice LevelDeflationGeneral Financial Markets: General (includes Measurement and Data)Public finance & taxationCorporate & business taxMacroeconomicsFinanceRevenue administrationCorporate income taxPersonal income taxEmerging and frontier financial marketsTaxesPricesFinancial marketsRevenueCorporationsTaxationIncome taxFinancial services industry336.200112Dudine Paolo1451146Jalles João Tovar1378689DcWaIMFBOOK9910162926303321How Buoyant is the Tax System? New Evidence from a Large Heterogeneous Panel3651077UNINA