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On Noncooperative Capital Income Taxation in Open Economies

On Noncooperative Capital Income Taxation in Open Economies »

Source: On Noncooperative Capital Income Taxation in Open Economies

Volume/Issue: 1990/71

Series: IMF Working Papers

Author(s): Kenneth Kletzer

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 August 1990

ISBN: 9781451959710

Keywords: capital income, taxation, fiscal policies, capital income taxation, domestic capital

This paper discusses the strategic use of capital income taxation and lump-sum fiscal policies for gaining national advantage in an integrated world capital market. Each fiscal authority seeks to maximize a social...

Taxation and Endogenous Growth in Open Economies

Taxation and Endogenous Growth in Open Economies »

Source: Taxation and Endogenous Growth in Open Economies

Volume/Issue: 1994/77

Series: IMF Working Papers

Author(s): Nouriel Roubini , and Gian Milesi-Ferretti

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 1994

ISBN: 9781451849943

Keywords: taxation, capital income, tax rates, capital accumulation, capital mobility

This paper examines the effects of taxation of human capital, physical capital and foreign assets in a multi-sector model of endogenous growth. It is shown that in general the growth rate is reduced by taxes on cap...

Growth Effects of Income and Consumption Taxes

Growth Effects of Income and Consumption Taxes »

Source: Growth Effects of Income and Consumption Taxes : Positive and Normative Analysis

Volume/Issue: 1995/62

Series: IMF Working Papers

Author(s): Gian Milesi-Ferretti , and Nouriel Roubini

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 1995

ISBN: 9781451848236

Keywords: taxation, consumption tax, optimal taxation, capital accumulation, tax rates

The effects of income and consumption taxation are examined in the context of models in which the growth process is driven by the accumulation of human and physical capital. The different channels through which the...

Haiti: Selected Issues

Haiti: Selected Issues »

Source: Haiti : Selected Issues

Volume/Issue: 2013/91

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Western Hemisphere Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 April 2013

ISBN: 9781484306376

Keywords: taxation, tax system, capital spending, tax expenditure

Fiscal policy in Haiti should be oriented toward more developmental objectives. Steps have been taken in sustaining inclusiveness; however, the current taxation and expenditure frameworks do not completely fulfill...

Haiti

Haiti »

Source: Haiti : Selected Issues

Volume/Issue: 2013/91

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Western Hemisphere Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 April 2013

ISBN: 9781484306376

Keywords: taxation, tax system, capital spending, tax expenditure

Fiscal policy in Haiti should be oriented toward more developmental objectives. Steps have been taken in sustaining inclusiveness; however, the current taxation and expenditure frameworks do not completely fulfill...

Tax Policy Implications in Endogenous Growth Models

Tax Policy Implications in Endogenous Growth Models »

Source: Tax Policy Implications in Endogenous Growth Models

Volume/Issue: 1994/38

Series: IMF Working Papers

Author(s): Bin Xu

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 1994

ISBN: 9781451977554

Keywords: taxation, tax revenue, capital stock, tax rates

This paper surveys the tax policy implications in various endogenous growth models. The focus is on the long-run growth effects of income, consumption, and investment taxation in models whose engine of growth is th...

Economic Interdependence and the International Implications of Supply-Side Policies*

Economic Interdependence and the International Implications of Supply-Side Policies* »

Source: Economic Interdependence and the International Implications of Supply-Side Policies

Volume/Issue: 1988/71

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 August 1988

ISBN: 9781451959642

Keywords: taxation, capital movements, fiscal deficit, tax rates, foreign capital

This paper analyzes the implications of growing international economic integration for the conduct of structural policy. Section I points out that the internationalization of financial intermediation has raised the...

Tax Incentives and International Capital Flows

Tax Incentives and International Capital Flows »

Source: Tax Incentives and International Capital Flows : The Case of the United States and Japan

Volume/Issue: 1989/5

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 1989

ISBN: 9781451929508

Keywords: tax wedge, taxation, cost of capital, international capital flows, capital flows

This paper explores how the tax treatment of investment and savings affects international capital flows as well as national and global welfare. Focusing on portfolio investment, it evaluates the international effec...

The Impact of Fiscal Policy Variables on Output Growth

The Impact of Fiscal Policy Variables on Output Growth »

Source: The Impact of Fiscal Policy Variables on Output Growth

Volume/Issue: 1998/1

Series: IMF Working Papers

Author(s): Philip Gerson

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 1998

ISBN: 9781451841602

Keywords: Growth, Government Expenditure, Taxation, tax rates, capital stock

This paper surveys the theoretical and empirical literature on the relationship between taxation and public expenditure and economic growth. Particular attention is paid to the effect of taxation and government exp...

The Integration of Macro and Microeconomic Relations in Dynamic Policy Models

The Integration of Macro and Microeconomic Relations in Dynamic Policy Models »

Source: The Integration of Macro and Microeconomic Relations in Dynamic Policy Models : The Case of Saving and Investment Behavior

Volume/Issue: 1990/34

Series: IMF Working Papers

Author(s): Ary Bovenberg

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 April 1990

ISBN: 9781451978759

Keywords: taxation, tax policy, fiscal policy, capital mobility, fiscal policies

This paper examines how two types of fiscal policy models, namely, dynamic macroeconomic models and applied general equilibrium models, have integrated macro- and microeconomic relationships within a framework of i...