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Improving Nordic policymaking by dispelling myths on sustainable consumption

Improving Nordic policymaking by dispelling myths on sustainable consumption »

Series: Nordic Council of Ministers

Author(s): Eva Heiskanen , Helka Kuusi , Oksana Mont , and Kate Power

Publisher: Nordic Council of Ministers

Publication Date: 01 June 2013

ISBN: 9789289325899

Keywords: Nordic, Norden, Baltic, Baltics, Sustainability Leaders, Misconceptions, Myths, Meta-analysis, Politics of Possibility, Plethora

As Nordic countries have an ambition to be sustainability leaders, enabling sustainable consumption and lifestyles with efficient policies is an important part of reaching this goal. Research demonstrates that evid...

International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots

International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots »

Source: International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots

Volume/Issue: 2018/168

Series: IMF Working Papers

Author(s): Sebastian Beer , Ruud A. Mooij , and Li Liu

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 July 2018

ISBN: 9781484363997

Keywords: Corporate taxation, Corporate taxation; Multinationals; Profit shifting; International tax avoidance; Meta analysis, Multinationals, Profit shifting, International tax avoidance, Meta analysis, Business Taxes and Subsidies

This paper reviews the rapidly growing empirical literature on international tax avoidance by multinational corporations. It surveys evidence on main channels of corporate tax avoidance including transfer mispricin...

Settling the Inflation Targeting Debate: Lights from a Meta-Regression Analysis1

Settling the Inflation Targeting Debate: Lights from a Meta-Regression Analysis1 »

Source: Settling the Inflation Targeting Debate: Lights from a Meta-Regression Analysis

Volume/Issue: 2017/213

Series: IMF Working Papers

Author(s): Hippolyte Balima , Eric Kilama , and Rene Tapsoba

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 September 2017

ISBN: 9781484320754

Keywords: Central banks and their policies, Inflation targeting, Meta-regression analysis, Monetary Policy (Targets, Instruments, and Effects)

Inflation targeting (IT) has gained much traction over the past two decades, becoming a framework of reference for the conduct of monetary policy. However, the debate about its very merits and macroeconomic consequ...

The Tax Elasticity of Corporate Debt

The Tax Elasticity of Corporate Debt »

Source: The Tax Elasticity of Corporate Debt : A Synthesis of Size and Variations

Volume/Issue: 2011/95

Series: IMF Working Papers

Author(s): Ruud A. Mooij

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 April 2011

ISBN: 9781455253340

Keywords: Debt bias, corporate tax, meta analysis, tax elasticity, capital structure, long-term debt, external debt, short-term debt, Corporate Finance and Governance: General, Business Taxes and Subsidies including sales and value-added (VAT),

Although the empirical literature has long struggled to identify the impact of taxes on corporate financial structure, a recent boom in studies offers ample support for the debt bias of taxation. Yet, studies diffe...

International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots

International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots »

Volume/Issue: 2018/168

Series: IMF Working Papers

Author(s): Sebastian Beer , Ruud A. Mooij , and Li Liu

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 July 2018

DOI: http://dx.doi.org/10.5089/9781484363997.001

ISBN: 9781484363997

Keywords: Corporate taxation, Corporate taxation; Multinationals; Profit shifting; International tax avoidance; Meta analysis, Multinationals, Profit shifting, International tax avoidance, Meta analysis, Business Taxes and Subsidies

This paper reviews the rapidly growing empirical literature on international tax avoidance by multinational corporations. It surveys evidence on main channels of corporate tax avoidance including transfer mispricin...

Settling the Inflation Targeting Debate: Lights from a Meta-Regression Analysis

Settling the Inflation Targeting Debate: Lights from a Meta-Regression Analysis »

Volume/Issue: 2017/213

Series: IMF Working Papers

Author(s): Hippolyte Balima , Eric Kilama , and Rene Tapsoba

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 September 2017

DOI: http://dx.doi.org/10.5089/9781484320754.001

ISBN: 9781484320754

Keywords: Central banks and their policies, Inflation targeting, Meta-regression analysis, Monetary Policy (Targets, Instruments, and Effects)

Inflation targeting (IT) has gained much traction over the past two decades, becoming a framework of reference for the conduct of monetary policy. However, the debate about its very merits and macroeconomic consequ...

The Tax Elasticity of Corporate Debt
			: A Synthesis of Size and Variations

The Tax Elasticity of Corporate Debt : A Synthesis of Size and Variations »

Volume/Issue: 2011/95

Series: IMF Working Papers

Author(s): Ruud A. Mooij

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 April 2011

DOI: http://dx.doi.org/10.5089/9781455253340.001

ISBN: 9781455253340

Keywords: Debt bias, corporate tax, meta analysis, tax elasticity, capital structure, long-term debt, external debt, short-term debt, Corporate Finance and Governance: General, Business Taxes and Subsidies including sales and value-added (VAT),

Although the empirical literature has long struggled to identify the impact of taxes on corporate financial structure, a recent boom in studies offers ample support for the debt bias of taxation. Yet, studies diffe...