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Tax Policy and Inclusive Growth

Tax Policy and Inclusive Growth »

Source: Tax Policy and Inclusive Growth

Volume/Issue: 2020/271

Series: IMF Working Papers

Author(s): Khaled Abdel-Kader , and Ruud A. Mooij

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 December 2020

ISBN: 9781513561561

Keywords: Income, Capital income tax, Income and capital gains taxes, Corporate income tax, Income tax systems, tax policy, inclusive growth, inequality, poverty, income distribution

This paper discusses the theory and practice of tax design to achieve an efficient and equitable outcome, i.e. in support of inclusive growth. It starts with a discussion of the key principles from tax theory to gu...

Ukraine

Ukraine »

Source: Ukraine : Technical Assistance Report-A Follow-Up on Distributed Profit Tax, BEPS Implementation, Voluntary Disclosure Program, and Indirect Methods for Determining Taxable Income

Volume/Issue: 2020/302

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 November 2020

ISBN: 9781513561400

Keywords: Personal income, Controlled foreign corporation rules, Legal support in revenue administration, Double taxation, Income and capital gains taxes, ISCR, CR, taxable income, tax authority, PEM resident

Tax policy in Ukraine is engaged in two fronts at once. On one front, very significant work has been done over the years on the gradual improvement and updating of the tax system; on the other, it questions essenti...

Tax Policy and Inclusive Growth

Tax Policy and Inclusive Growth »

Volume/Issue: 2020/271

Series: IMF Working Papers

Author(s): Khaled Abdel-Kader , and Ruud A. Mooij

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 December 2020

DOI: http://dx.doi.org/10.5089/9781513561561.001

ISBN: 9781513561561

Keywords: Income, Capital income tax, Income and capital gains taxes, Corporate income tax, Income tax systems, tax policy, inclusive growth, inequality, poverty, income distribution

This paper discusses the theory and practice of tax design to achieve an efficient and equitable outcome, i.e. in support of inclusive growth. It starts with a discussion of the key principles from tax theory to gu...

Ukraine
			: Technical Assistance Report-A Follow-Up on Distributed Profit Tax, BEPS Implementation, Voluntary Disclosure Program, and Indirect Methods for Determining Taxable Income

Ukraine : Technical Assistance Report-A Follow-Up on Distributed Profit Tax, BEPS Implementation, Voluntary Disclosure Program, and Indirect Methods for Determining Taxable Income »

Volume/Issue: 2020/302

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 November 2020

DOI: http://dx.doi.org/10.5089/9781513561400.002

ISBN: 9781513561400

Keywords: Personal income, Controlled foreign corporation rules, Legal support in revenue administration, Double taxation, Income and capital gains taxes, ISCR, CR, taxable income, tax authority, PEM resident

Tax policy in Ukraine is engaged in two fronts at once. On one front, very significant work has been done over the years on the gradual improvement and updating of the tax system; on the other, it questions essenti...