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World Economic Outlook, April 2019

Growth Slowdown, Precarious Recovery

The global economic expansion decelerated in the second half of 2018 with global growth projected to slow to 3.3 percent in 2019, with risks to future growth on the downside.

World Economic Outlook, April 2019

Growth Slowdown, Precarious Recovery

The global economic expansion decelerated in the second half of 2018 with global growth projected to slow to 3.3 percent in 2019, with risks to future growth on the downside.

Globalization, Tax Competition and the Future of Tax Systems1

Globalization, Tax Competition and the Future of Tax Systems1 »

Source: Globalization, Tax Competition and the Future of Tax Systems

Volume/Issue: 1996/141

Series: IMF Working Papers

Author(s): Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 1996

ISBN: 9781451928280

Keywords: tax systems, tax competition, tax rates, taxation, tax revenue

This paper discusses the implications for tax systems of globalization of capital markets and of economies. It shows the extent to which particular taxes are affected by the globalization process. It speculates on...

Is there a Need for Harmonizing Capital Income Taxes within EC Countries?*

Is there a Need for Harmonizing Capital Income Taxes within EC Countries?* »

Source: Is there a Need for Harmonizing Capital Income Taxes within EC Countries?

Volume/Issue: 1990/17

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 1990

ISBN: 9781451922905

Keywords: tax rates, taxation, tax systems, tax system, tax competition

This paper describes how growing economic integration within the European Community increases the scope for any one EC country to impose adverse externalities on other member countries by manipulating its capital i...

Optimal Tax/Expenditure Competition Strategy of Governments in the Presence of Time Inconsistency

Optimal Tax/Expenditure Competition Strategy of Governments in the Presence of Time Inconsistency »

Source: Optimal Tax/Expenditure Competition Strategy of Governments in the Presence of Time Inconsistency : The Case for Investment Tax Abacemencs

Volume/Issue: 1990/59

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 1990

ISBN: 9781451965636

Keywords: capital formation, tax competition, tax payments, capital income, tax journal

Businesses which seek the location that offers the highest profitability are likely to consider tax incentives and the level of government services available. However, once a business commits itself to a locality,...

Consequences of the Economic and Monetary Union for the Coordination of Tax Systems in the European Union

Consequences of the Economic and Monetary Union for the Coordination of Tax Systems in the European Union »

Source: Consequences of the Economic and Monetary Union for the Coordination of Tax Systems in the European Union : Lessons from the U.S. Experience

Volume/Issue: 1998/115

Series: IMF Working Papers

Author(s): Howell Zee , and Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 August 1998

ISBN: 9781451943016

Keywords: Tax coordination, tax competition, economic union, tax rates, tax systems, tax system, taxation, corporate income tax

With the advent of the economic and monetary union in the European Union (EU), the economic landscape of the EU will bear a striking resemblance to that of the United States in terms of fundamental attributes such...

Moving to Territoriality? Implications for the United States and the Rest of the World

Moving to Territoriality? Implications for the United States and the Rest of the World »

Source: Moving to Territoriality? Implications for the United States and the Rest of the World

Volume/Issue: 2006/161

Series: IMF Working Papers

Author(s): Peter Mullins

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 2006

ISBN: 9781451864212

Keywords: international tax, tax system, tax competition, tax rate, foreign tax, corporate tax,

This paper reviews the tax policy debate in the United States on the move of the corporation tax from its present worldwide basis to a territorial basis, and considers the implications for the United States and the...

Fiscal Policy and Growth in the Context of European Integration

Fiscal Policy and Growth in the Context of European Integration »

Source: Fiscal Policy and Growth in the Context of European Integration

Volume/Issue: 2000/133

Series: IMF Working Papers

Author(s): Paul Masson

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2000

ISBN: 9781451855487

Keywords: fiscal federalism, tax competition, tax rates, fiscal policies, pension, pensions

The paper considers the issue of whether a supranational fiscal policy in Europe is needed, and, if so, what responsibilities it should undertake. The literature on endogenous growth and the principle of subsidiari...

Coordinating Tariff Reduction and Domestic Tax Reform

Coordinating Tariff Reduction and Domestic Tax Reform »

Source: Coordinating Tariff Reduction and Domestic Tax Reform

Volume/Issue: 1999/93

Series: IMF Working Papers

Author(s): Michael Keen , and Jenny Ligthart

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 1999

ISBN: 9781451851632

Keywords: tariff reform, tax reform, intermediate inputs, imperfect competition, consumption tax, consumption taxes, world prices

A key obstacle to fundamental tariff reform in many developing countries is the revenue loss that it ultimately implies. This paper establishes a simple and practicable strategy for realizing the efficiency gains f...

Some International Issues in Commodity Taxation

Some International Issues in Commodity Taxation »

Source: Some International Issues in Commodity Taxation

Volume/Issue: 2002/124

Series: IMF Working Papers

Author(s): Michael Keen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2002

ISBN: 9781451854732

Keywords: Cross-border shopping, taxation, tax competition, tax rates, tax policy, Subsidies, and Revenue: General,

This paper reviews issues and evidence concerning tax-motivated, cross-border commodity transactions. A distinction is drawn between "arbitrage trades" (driven by cross-country differences in tax rates) and "tax no...

Tariff-Tax Reforms in Large Economies

Tariff-Tax Reforms in Large Economies »

Source: Tariff-Tax Reforms in Large Economies

Volume/Issue: 2012/139

Series: IMF Working Papers

Author(s): Juha Tervala , and Giovanni Ganelli

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2012

ISBN: 9781475503944

Keywords: Tariff-tax reform, imperfect competition, trade negotiations, open economy macroeconomics, tax reform, consumption tax, tariff rate

This paper studies tariff-tax reforms in a calibrated two-region global New Keynesian model composed of a developing and an advanced region. In our baseline calibration, a revenue-neutral reform that lowers tariffs...

Tax Coordination, Tax Competition, and Revenue Mobilization in the West African Economic and Monetary Union

Tax Coordination, Tax Competition, and Revenue Mobilization in the West African Economic and Monetary Union »

Source: Tax Coordination, Tax Competition, and Revenue Mobilization in the West African Economic and Monetary Union

Volume/Issue: 2013/163

Series: IMF Working Papers

Author(s): Mario Mansour , and Gregoire Rota Graziosi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 09 July 2013

ISBN: 9781484354216

Keywords: Revenue mobilization, Tax policy, Tax revenues, West African Economic and Monetary Union, tax coordination, tax harmonization, tax competition

We review the current state of the West African Economic and Monetary Union's tax coordination framework, against the main objectives of the WAEMU Treaty of 1994: reduce distortions to intra-community trade, and mo...