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Do Tax Rates Encourage Entrepreneurial Activity?

Do Tax Rates Encourage Entrepreneurial Activity? »

Source: Do Tax Rates Encourage Entrepreneurial Activity?

Volume/Issue: 1997/88

Series: IMF Working Papers

Author(s): Roger Gordon

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 1997

ISBN: 9781451851120

Keywords: tax rate, corporate tax rate, corporate tax, income shifting, investors

When the top personal tax rates are above the corporate rate, high-income individuals have an incentive to reclassify their earnings as corporate rather than personal income for tax purposes. U.S. tax law at least...

The Incidence and Efficiency Costs of Corporate Taxation When Corporate and Noncorporate Firms Produce the Same Goods

The Incidence and Efficiency Costs of Corporate Taxation When Corporate and Noncorporate Firms Produce the Same Goods »

Source: The Incidence and Efficiency Costs of Corporate Taxation When Corporate and Noncorporate Firms Produce the Same Goods

Volume/Issue: 1988/32

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 13 April 1988

ISBN: 9781451979541

Keywords: corporate tax, corporate income tax, corporate tax rate, tax incidence, tax revenue

One difficulty confronting Harberger’s celebrated model of the corporate income tax is how to treat the noncorporate production in primarily corporate sectors and corporate production in primarily noncorpora...

The Effect of Expected Effective Corporate Tax Rates on Incremental Financing Decisions

The Effect of Expected Effective Corporate Tax Rates on Incremental Financing Decisions »

Source: The Effect of Expected Effective Corporate Tax Rates on Incremental Financing Decisions

Volume/Issue: 1997/46

Series: IMF Working Papers

Author(s): Reint Gropp

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 April 1997

ISBN: 9781451973969

Keywords: effective tax rates, corporate tax rates, investment tax credits, tax rate, corporate tax

This paper uses U.S. panel data to estimate the effect of expected effective corporate tax rates on firm’s leverage. The paper directly estimates expected corporate tax rates using rational expectations. The...

The Disappearing Tax Base

The Disappearing Tax Base »

Source: The Disappearing Tax Base : Is Foreign Direct Investment (FDI) Eroding Corporate Income Taxes?

Volume/Issue: 2000/173

Series: IMF Working Papers

Author(s): Reint Gropp , and Kristina Kostial

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 2000

ISBN: 9781451858624

Keywords: Corporate taxation, simulations, OECD countries, corporate tax, tax rate, tax revenues, corporate income tax, corporate tax rate

This paper analyzes the link between FDI, corporate taxation, and corporate tax revenues. We find strong evidence that FDI in (out) flows are affected by tax regimes in the host (home) countries and FDI flows in tu...

Recent U.S. Investment Incentives

Recent U.S. Investment Incentives »

Source: Recent U.S. Investment Incentives

Volume/Issue: 1993/92

Series: IMF Working Papers

Author(s): Christopher Towe

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 1993

ISBN: 9781451951455

Keywords: cost of capital, capital gains, corporate tax, corporate tax rate

The apparent slowdown in U.S. investment and productivity growth in recent years has led to a number of proposals to stimulate investment through the adoption of tax incentives. This paper describes the incentives...

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...

Czech Republic

Czech Republic »

Source: Czech Republic : Selected Issues

Volume/Issue: 2008/40

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 January 2008

ISBN: 9781451810271

Keywords: tax rate, income tax, personal income tax, corporate income tax

This paper reviews the fiscal reform of the Czech Republic, its key reform measures, and structural implications. The study also focuses on key challenges and demographic pressures facing the Czech economy, and des...

The Czech Republic: Selected Issues

The Czech Republic: Selected Issues »

Source: Czech Republic : Selected Issues

Volume/Issue: 2008/40

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 January 2008

ISBN: 9781451810271

Keywords: tax rate, income tax, personal income tax, corporate income tax

This paper reviews the fiscal reform of the Czech Republic, its key reform measures, and structural implications. The study also focuses on key challenges and demographic pressures facing the Czech economy, and des...

The Czech Republic: Selected Issues

The Czech Republic: Selected Issues »

Source: Czech Republic : Selected Issues

Volume/Issue: 2008/40

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 January 2008

ISBN: 9781451810271

Keywords: tax rate, income tax, personal income tax, corporate income tax

This paper reviews the fiscal reform of the Czech Republic, its key reform measures, and structural implications. The study also focuses on key challenges and demographic pressures facing the Czech economy, and des...

Canada: Selected Issues

Canada: Selected Issues »

Source: Canada : Selected Issues

Volume/Issue: 1997/20

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 April 1997

ISBN: 9781451806847

Keywords: payroll taxes, business taxation, tax system, tax rate, corporate tax

This Selected Issues paper reviews Canada's business tax system, looking at the incentive effects of the country's business tax regime and their implications for output and employment. It presents estimates of marg...