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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...

How Should Shale Gas Extraction Be Taxed?1

How Should Shale Gas Extraction Be Taxed?1 »

Source: How Should Shale Gas Extraction Be Taxed?

Volume/Issue: 2017/254

Series: IMF Working Papers

Author(s): Philip Daniel , Alan Krupnick , Thornton Matheson , Peter Mullins , Ian Parry , and Artur Swistak

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 November 2017

ISBN: 9781484328491

Keywords: shale gas; environmental risks; corrective taxes; liability; fiscal regime design; simulated projects; marginal effective tax rates, shale gas, environmental risks, corrective taxes, liability, fiscal regime design, simulated projects, marginal effective tax rates, Government Policy, Environmental Economics: Government Policy

This paper suggests that the environmental and commercial features of shale gas extraction do not warrant a significantly different fiscal regime than recommended for conventional gas. Fiscal policies may have a ro...

Death and Taxes: Does Taxation Matter for Firm Survival?

Death and Taxes: Does Taxation Matter for Firm Survival? »

Source: Death and Taxes: Does Taxation Matter for Firm Survival?

Volume/Issue: 2019/78

Series: IMF Working Papers

Author(s): Serhan Cevik , and Fedor Miryugin

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 April 2019

ISBN: 9781498305433

Keywords: Tax revenue, Tax burdens, Tax systems, Tax reforms, Tax regimes, Firm survival, effective marginal tax rate, total factor productivity, tax policy, firm-specific

This paper investigates the impact of taxation on firm survival, using hazard models and a large-scale panel dataset on over 4 million nonfinancial firms from 21 countries over the period 1995-2015. We find ample e...

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...

Corporate Income Tax Competition in the Caribbean

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

DOI: http://dx.doi.org/10.5089/9781451964776.001

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...

How Should Shale Gas Extraction Be Taxed?

How Should Shale Gas Extraction Be Taxed? »

Volume/Issue: 2017/254

Series: IMF Working Papers

Author(s): Philip Daniel , Alan Krupnick , Thornton Matheson , Peter Mullins , Ian Parry , and Artur Swistak

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 November 2017

DOI: http://dx.doi.org/10.5089/9781484328491.001

ISBN: 9781484328491

Keywords: shale gas; environmental risks; corrective taxes; liability; fiscal regime design; simulated projects; marginal effective tax rates, shale gas, environmental risks, corrective taxes, liability, fiscal regime design, simulated projects, marginal effective tax rates, Government Policy, Environmental Economics: Government Policy

This paper suggests that the environmental and commercial features of shale gas extraction do not warrant a significantly different fiscal regime than recommended for conventional gas. Fiscal policies may have a ro...

Death and Taxes: Does Taxation Matter for Firm Survival?

Death and Taxes: Does Taxation Matter for Firm Survival? »

Volume/Issue: 2019/78

Series: IMF Working Papers

Author(s): Serhan Cevik , and Fedor Miryugin

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 April 2019

DOI: http://dx.doi.org/10.5089/9781498305433.001

ISBN: 9781498305433

Keywords: Tax revenue, Tax burdens, Tax systems, Tax reforms, Tax regimes, Firm survival, effective marginal tax rate, total factor productivity, tax policy, firm-specific

This paper investigates the impact of taxation on firm survival, using hazard models and a large-scale panel dataset on over 4 million nonfinancial firms from 21 countries over the period 1995-2015. We find ample e...