Search Results

You are looking at 1 - 10 of 56 items

  • Keyword: personal taxes x
Clear All Modify Search
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...

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...

Republic of Poland: Selected Issues

Republic of Poland: Selected Issues »

Source: Republic of Poland : Selected Issues

Volume/Issue: 1999/32

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 May 1999

ISBN: 9781451831818

Keywords: tax system, personal income tax, tax rates, tax reform, corporate income tax

This Selected Issues paper on Poland analyzes tax reform in the country. It highlights that in common with many countries, Poland's personal income tax is based on a definition of global personal income, though som...

Republic of Poland: Selected Issues

Republic of Poland: Selected Issues »

Source: Republic of Poland : Selected Issues

Volume/Issue: 1999/32

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 May 1999

ISBN: 9781451831818

Keywords: tax system, personal income tax, tax rates, tax reform, corporate income tax

This Selected Issues paper on Poland analyzes tax reform in the country. It highlights that in common with many countries, Poland's personal income tax is based on a definition of global personal income, though som...

Republic of Poland: Selected Issues

Republic of Poland: Selected Issues »

Source: Republic of Poland : Selected Issues

Volume/Issue: 1999/32

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 May 1999

ISBN: 9781451831818

Keywords: tax system, personal income tax, tax rates, tax reform, corporate income tax

This Selected Issues paper on Poland analyzes tax reform in the country. It highlights that in common with many countries, Poland's personal income tax is based on a definition of global personal income, though som...

Republic of Poland: Selected Issues

Republic of Poland: Selected Issues »

Source: Republic of Poland : Selected Issues

Volume/Issue: 1999/32

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 May 1999

ISBN: 9781451831818

Keywords: tax system, personal income tax, tax rates, tax reform, corporate income tax

This Selected Issues paper on Poland analyzes tax reform in the country. It highlights that in common with many countries, Poland's personal income tax is based on a definition of global personal income, though som...

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...

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...

Personal Income Tax Reform

Personal Income Tax Reform »

Source: Personal Income Tax Reform : Concepts, Issues, and Comparative Country Developments

Volume/Issue: 2005/87

Series: IMF Working Papers

Author(s): Howell Zee

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 April 2005

ISBN: 9781451861068

Keywords: Tax reform, personal income tax, taxation, tax liability, tax credit, tax system, tax burden, Subsidies, and Revenue: General,

This paper provides a largely nontechnical survey of concepts and issues related to the reform of the personal income tax, covering both base and rate aspects of the tax, as well as fundamental reform options. It a...