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Trends and Future Directions in Tax Policy Reform

Trends and Future Directions in Tax Policy Reform »

Source: Trends and Future Directions in Tax Policy Reform : A Latin American Perspective

Volume/Issue: 1992/43

Series: IMF Working Papers

Author(s): Parthasarathi Shome

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 1992

ISBN: 9781451846263

Keywords: tax reform, taxation, corporate income tax, tax structure

Tax reform in Latin America during the 1980s emphasized broad-based, low-rate consumption taxes over steeply progressive income and property taxes, primarily to simplify the tax structure and facilitate tax adminis...

The Impact of Corporate Governance Structures on the Agency Cost of Debt

The Impact of Corporate Governance Structures on the Agency Cost of Debt »

Source: The Impact of Corporate Governance Structures on the Agency Cost of Debt

Volume/Issue: 2001/204

Series: IMF Working Papers

Author(s): Jorge Chan-Lau

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2001

ISBN: 9781451874501

Keywords: agency cost of debt, exit decision, shareholders, equation, shareholder, corporate governance structures, Corporate Finance And Governance,

This paper uses a stochastic continuous time model of the firm to study how different corporate governance structures affect the agency cost of debt. In the absence of asymmetric information, it shows that control...

Tax Policy for Developing Countries

Tax Policy for Developing Countries »

Series: Economic Issues

Author(s): Howell Zee , and Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 April 2002

Language: Arabic

DOI: http://dx.doi.org/10.5089/9781589060234.051

ISBN: 9781589060234

Keywords: Developing countries, tax incentives, tax policy, tax system, tax systems, personal income tax, taxation, tax revenue, corporate income tax, tax credits

Discusses important tax policy issues facing developing countries today, provides a review of the role of tax incentives, and identifies some policy challenges posed by the globalization of the world economy. Draws...

Tax Policy for Developing Countries

Tax Policy for Developing Countries »

Series: Economic Issues

Author(s): Howell Zee , and Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 February 2002

Language: Chinese

DOI: http://dx.doi.org/10.5089/9781589060241.051

ISBN: 9781589060241

Keywords: Developing countries, tax incentives, tax policy, tax system, tax systems, personal income tax, taxation, tax revenue, corporate income tax, tax credits

Discusses important tax policy issues facing developing countries today, provides a review of the role of tax incentives, and identifies some policy challenges posed by the globalization of the world economy. Draws...

Tax Policy for Developing Countries

Tax Policy for Developing Countries »

Series: Economic Issues

Author(s): Howell Zee , and Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 February 2002

Language: Russian

DOI: http://dx.doi.org/10.5089/9781589060258.051

ISBN: 9781589060258

Keywords: Developing countries, tax incentives, tax policy, tax system, tax systems, personal income tax, taxation, tax revenue, corporate income tax, tax credits

Discusses important tax policy issues facing developing countries today, provides a review of the role of tax incentives, and identifies some policy challenges posed by the globalization of the world economy. Draws...

Une politique fiscale pour les pays en développement

Une politique fiscale pour les pays en développement »

Series: Economic Issues

Author(s): Vito Tanzi , and Howell Zee

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 22 January 2002

Language: French

DOI: http://dx.doi.org/10.5089/9781589060210.051

ISBN: 9781589060210

Keywords: Developing countries, tax incentives, tax policy, tax system, tax systems, personal income tax, taxation, tax revenue, corporate income tax, tax credits

Discusses important tax policy issues facing developing countries today, provides a review of the role of tax incentives, and identifies some policy challenges posed by the globalization of the world economy. Draws...

Tax Biases to Debt Finance

Tax Biases to Debt Finance »

Source: Tax Biases to Debt Finance : Assessing the Problem, Finding Solutions

Volume/Issue: 2011/11

Series: Staff Discussion Notes

Author(s): Ruud A. Mooij

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 03 May 2011

ISBN: 9781463935139

Keywords: Corporate taxation, investors, tax system, cost of capital, corporate tax, interest payments, Interest Deductibility, Corporate Financial Structure, Multinational Debt Shifting, Bank Leverage

Staff Discussion Notes showcase the latest policy-related analysis and research being developed by individual IMF staff and are published to elicit comment and to further debate. These papers are generally brief an...

Emerging Market Corporate Leverage and Global Financial Conditions

Emerging Market Corporate Leverage and Global Financial Conditions »

Source: Emerging Market Corporate Leverage and Global Financial Conditions

Volume/Issue: 2016/243

Series: IMF Working Papers

Author(s): Adrian Alter , and Selim Elekdag

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 December 2016

ISBN: 9781475560480

Keywords: Monetary policy, Corporate debt, United States, Emerging markets, Economic conditions, Corporate structure, Leverage, Global financial conditions, US monetary policy

Corporate debt in emerging markets has risen significantly in recent years amid accommodative global financial conditions. This paper studies the relationship of leverage growth in emerging market (EM) firms to U.S...

The Stock Market and the Financing of Corporate Growth in Africa

The Stock Market and the Financing of Corporate Growth in Africa »

Source: The Stock Market and the Financing of Corporate Growth in Africa : The Case of Ghana

Volume/Issue: 2006/201

Series: IMF Working Papers

Author(s): Charles Amo Yartey

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2006

ISBN: 9781451864618

Keywords: corporate growth, stock market, stock exchange, capital structure, external equity, equity ratio, Corporate Finance and Governance: General,

This paper examines the corporate financing pattern in Ghana. In particular, it investigates whether Singh's theoretically anomalous findings that developing country firms make considerably more use of external fin...

Curbing Corporate Debt Bias1

Curbing Corporate Debt Bias1 »

Source: Curbing Corporate Debt Bias

Volume/Issue: 2017/22

Series: IMF Working Papers

Author(s): Ruud A. Mooij , and Shafik Hebous

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 January 2017

ISBN: 9781475573053

Keywords: Corporate debt, Debt service ratios, Financial risk, Corporate taxes, Thin capitalization, Risk management, Econometric models, Corporate tax, capital structure, debt bias

Tax provisions favoring corporate debt over equity finance ('debt bias') are widely recognized as a risk to financial stability. This paper explores whether and how thin-capitalization rules, which restrict interes...