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Causes, Benefits, and Risks of Business Tax Incentives

Causes, Benefits, and Risks of Business Tax Incentives »

Source: Causes, Benefits, and Risks of Business Tax Incentives

Volume/Issue: 2009/21

Series: IMF Working Papers

Author(s): Alexander Klemm

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 2009

ISBN: 9781451871685

Keywords: effective tax rates, tax system, tax rates, taxation,

This paper provides an updated overview of tax incentives for business investment. It begins by noting that tax competition is likely to be a major force driving countries' tax reforms, and discusses tax incentives...

Tax and Welfare Reforms in the Czech Republic-Structural Implications and Challenges

Tax and Welfare Reforms in the Czech Republic-Structural Implications and Challenges »

Source: Tax and Welfare Reforms in the Czech Republic-Structural Implications and Challenges

Volume/Issue: 2008/52

Series: IMF Working Papers

Author(s): Thomas Dalsgaard

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2008

ISBN: 9781451869149

Keywords: Structural reform, marginal effective tax rates, flat tax, tax rates, taxation, effective tax rates, tax credits, personal income tax,

The paper provides an analysis and discussion of key structural implications of the 2007 and 2008 welfare and tax reforms in the Czech Republic. Based on a detailed micro-study of marginal and average effective tax...

Corporate Income Tax Competition in the Caribbean

Corporate Income Tax Competition in the Caribbean »

Source: Corporate Income Tax Competition in the Caribbean

Volume/Issue: 2008/77

Series: IMF Working Papers

Author(s): Koffie Ben Nassar

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2008

ISBN: 9781451964776

Keywords: tax holidays, average effective tax rates, marginal effective tax rates, tax competition, effective tax rates, tax rate, corporate tax, capital stock,

Motivated by the concern that corporate income tax (CIT) competition may have eroded the tax base, this paper calculates average effective tax rates to measure the impact of CIT competition, including the widesprea...

Investment Incentives and Effective Tax Rates in the Philippines

Investment Incentives and Effective Tax Rates in the Philippines »

Source: Investment Incentives and Effective Tax Rates in the Philippines : A Comparison With Neighboring Countries

Volume/Issue: 2008/207

Series: IMF Working Papers

Author(s): Alexander Klemm , Dennis Botman , and Reza Baqir

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2008

ISBN: 9781451870657

Keywords: Effective tax rates, South-East Asia, Tax holidays, tax rates, tax incentives, tax rate, taxation,

We compare the general tax provisions and investment incentives in the Philippines to six other east-Asian economies-Malaysia, Indonesia, Lao, Vietnam, Cambodia, and Thailand. We calculate effective tax rates and f...

Japan's Corporate Income Tax-Overview and Challenges

Japan's Corporate Income Tax-Overview and Challenges »

Source: Japan's Corporate Income Tax-Overview and Challenges

Volume/Issue: 2008/70

Series: IMF Working Papers

Author(s): Thomas Dalsgaard

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2008

ISBN: 9781451869323

Keywords: Corporate tax, effective tax rates, investment location, tax system, corporate income tax, tax rate,

The structure of Japan's corporate income tax system is broadly in line with those of other G7 countries. However, relatively high marginal and average effective tax rates prompt the question of whether adjustments...

Effective Average Tax Rates for Permanent Investment

Effective Average Tax Rates for Permanent Investment »

Source: Effective Average Tax Rates for Permanent Investment

Volume/Issue: 2008/56

Series: IMF Working Papers

Author(s): Alexander Klemm

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2008

ISBN: 9781451869187

Keywords: effective tax rates, discrete investment, tax holidays, tax rates, taxation, personal taxes, capital stock,

This paper extends the effective average tax rate (EATR) developed in Devereux and Griffith (2003) by relaxing the assumption of a one-period perturbation in the capital stock. Instead it allows a permanent investm...

 Corporate Income Tax Harmonization and Capital Allocation

Corporate Income Tax Harmonization and Capital Allocation »

Source: Corporate Income Tax Harmonization and Capital Allocation

Volume/Issue: 1990/103

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 1990

ISBN: 9781451948035

Keywords: cost of capital, capital stock, effective tax rates, tax systems, inflation rate

The IMF Working Papers series is designed to make IMF staff research available to a wide audience. Almost 300 Working Papers are released each year, covering a wide range of theoretical and analytical topics, inclu...

A Partial Race to the Bottom

A Partial Race to the Bottom »

Source: A Partial Race to the Bottom : Corporate Tax Developments in Emerging and Developing Economies

Volume/Issue: 2012/28

Series: IMF Working Papers

Author(s): Junhyung Park , Sukhmani Bedi , S. M. Ali Abbas , and Alexander Klemm

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 2012

ISBN: 9781463933135

Keywords: Effective Tax Rates, Corporate Income Tax, Special Economic Zones, Low-Income Countries, Developing Economies, tax rate, tax competition, corporate tax, tax revenues, Business Taxes and Subsidies including sales and value-added (VAT),

This paper assembles a new dataset on corporate income tax regimes in 50 emerging and developing economies over 1996-2007 and analyzes their impact on corporate tax revenues and domestic and foreign investment. It...

Causes, Benefits, and Risks of Business Tax Incentives

Causes, Benefits, and Risks of Business Tax Incentives »

Volume/Issue: 2009/21

Series: IMF Working Papers

Author(s): Alexander Klemm

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 2009

DOI: http://dx.doi.org/10.5089/9781451871685.001

ISBN: 9781451871685

Keywords: effective tax rates, tax system, tax rates, taxation,

This paper provides an updated overview of tax incentives for business investment. It begins by noting that tax competition is likely to be a major force driving countries' tax reforms, and discusses tax incentives...

Tax and Welfare Reforms in the Czech Republic-Structural Implications and Challenges

Tax and Welfare Reforms in the Czech Republic-Structural Implications and Challenges »

Volume/Issue: 2008/52

Series: IMF Working Papers

Author(s): Thomas Dalsgaard

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2008

DOI: http://dx.doi.org/10.5089/9781451869149.001

ISBN: 9781451869149

Keywords: Structural reform, marginal effective tax rates, flat tax, tax rates, taxation, effective tax rates, tax credits, personal income tax,

The paper provides an analysis and discussion of key structural implications of the 2007 and 2008 welfare and tax reforms in the Czech Republic. Based on a detailed micro-study of marginal and average effective tax...