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Germany: Staff Report for the 2000 Article IV Consultation

Germany: Staff Report for the 2000 Article IV Consultation »

Source: Germany : Staff Report for the 2000 Article IV Consultation

Volume/Issue: 2000/141

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 November 2000

ISBN: 9781451810349

Keywords: debt, article, interest, pension reform, tax rates

Fiscal policy has a strong foundation in the multiyear program of spending cuts, tax reforms, and deficit reduction in Germany. Germany's focus on actual, rather than cyclically adjusted, fiscal goals and outcomes...

House Price Developments in Europe

House Price Developments in Europe »

Source: House Price Developments in Europe : A Comparison

Volume/Issue: 2008/211

Series: IMF Working Papers

Author(s): Paul Hilbers , Angana Banerji , Haiyan Shi , and Alexander Hoffmaister

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2008

ISBN: 9781451870695

Keywords: Housing markets, mortgage, mortgage interest, property tax, home ownership,

House prices in Europe have shown diverging trends, and this paper seeks to explain these differences by analyzing three groups of countries: the "fast lane", the average performers, and the slow movers. Price move...

IMF Concludes Article IV Consultation with Germany

IMF Concludes Article IV Consultation with Germany »

Source: Germany : Staff Report for the 2000 Article IV Consultation

Volume/Issue: 2000/141

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 November 2000

ISBN: 9781451810349

Keywords: debt, article, interest, pension reform, tax rates

Fiscal policy has a strong foundation in the multiyear program of spending cuts, tax reforms, and deficit reduction in Germany. Germany's focus on actual, rather than cyclically adjusted, fiscal goals and outcomes...

Germany
			: Staff Report for the 2000 Article IV Consultation

Germany : Staff Report for the 2000 Article IV Consultation »

Volume/Issue: 2000/141

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 November 2000

DOI: http://dx.doi.org/10.5089/9781451810349.002

ISBN: 9781451810349

Keywords: debt, article, interest, pension reform, tax rates

Fiscal policy has a strong foundation in the multiyear program of spending cuts, tax reforms, and deficit reduction in Germany. Germany's focus on actual, rather than cyclically adjusted, fiscal goals and outcomes...

Tax Biases to Debt Finance
			: Assessing the Problem, Finding Solutions

Tax Biases to Debt Finance : Assessing the Problem, Finding Solutions »

Volume/Issue: 2011/11

Series: Staff Discussion Notes

Author(s): Ruud A. Mooij

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 03 May 2011

DOI: http://dx.doi.org/10.5089/9781463935139.006

ISBN: 9781463935139

Keywords: Corporate taxation, investors, tax system, cost of capital, corporate tax, interest payments, Interest Deductibility, Corporate Financial Structure, Multinational Debt Shifting, Bank Leverage

Staff Discussion Notes showcase the latest policy-related analysis and research being developed by individual IMF staff and are published to elicit comment and to further debate. These papers are generally brief an...

House Price Developments in Europe
			: A Comparison

House Price Developments in Europe : A Comparison »

Volume/Issue: 2008/211

Series: IMF Working Papers

Author(s): Paul Hilbers , Angana Banerji , Haiyan Shi , and Alexander Hoffmaister

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2008

DOI: http://dx.doi.org/10.5089/9781451870695.001

ISBN: 9781451870695

Keywords: Housing markets, mortgage, mortgage interest, property tax, home ownership,

House prices in Europe have shown diverging trends, and this paper seeks to explain these differences by analyzing three groups of countries: the "fast lane", the average performers, and the slow movers. Price move...

Thin Capitalization Rules and Multinational Firm Capital Structure

Thin Capitalization Rules and Multinational Firm Capital Structure »

Volume/Issue: 2014/12

Series: IMF Working Papers

Author(s): Jennifer Blouin , Harry Huizinga , Luc Laeven , and Gaetan Nicodeme

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 24 January 2014

DOI: http://dx.doi.org/10.5089/9781484384442.001

ISBN: 9781484384442

Keywords: Thin capitalization rule, Multinational firm, Capital structure, Taxation, tax burdens, interest payments, tax countries, tax authorities, Business Taxes and Subsidies, Taxation.,

This paper examines the impact of thin capitalization rules that limit the tax deductibility of interest on the capital structure of the foreign affiliates of US multinationals. We construct a new data set on thin...

Witholding Taxes and the Cost of Public Debt

Witholding Taxes and the Cost of Public Debt »

Volume/Issue: 1994/18

Series: IMF Working Papers

Author(s): Harry Huizinga

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 1994

DOI: http://dx.doi.org/10.5089/9781451843606.001

ISBN: 9781451843606

Keywords: investors, foreign tax, foreign tax credits, tax rate, interest income

Several industrialized countries impose withholding taxes on public interest accruing to nonresidents. This paper examines the international incidence of such withholding taxes by estimating to what extent these ta...

Statement by the IMF Staff Representative on Germany

Statement by the IMF Staff Representative on Germany »

Source: Germany : Staff Report for the 2000 Article IV Consultation

Volume/Issue: 2000/141

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 November 2000

ISBN: 9781451810349

Keywords: debt, article, interest, pension reform, tax rates

Fiscal policy has a strong foundation in the multiyear program of spending cuts, tax reforms, and deficit reduction in Germany. Germany's focus on actual, rather than cyclically adjusted, fiscal goals and outcomes...

Tax Biases to Debt Finance

Tax Biases to Debt Finance »

Source: Tax Biases to Debt Finance : Assessing the Problem, Finding Solutions

Volume/Issue: 2011/11

Series: Staff Discussion Notes

Author(s): Ruud A. Mooij

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 03 May 2011

ISBN: 9781463935139

Keywords: Corporate taxation, investors, tax system, cost of capital, corporate tax, interest payments, Interest Deductibility, Corporate Financial Structure, Multinational Debt Shifting, Bank Leverage

Staff Discussion Notes showcase the latest policy-related analysis and research being developed by individual IMF staff and are published to elicit comment and to further debate. These papers are generally brief an...