Browse

You are looking at 1 - 6 of 6 items

  • Keywords: Capital taxation x
Clear All
Reforming Capital Taxation in Italy

Reforming Capital Taxation in Italy »

Volume/Issue: 2014/6

Series: IMF Working Papers

Author(s): Luc Eyraud

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 January 2014

DOI: http://dx.doi.org/10.5089/9781484370728.001

ISBN: 9781484370728

Keywords: Capital taxation, tax efficiency, redistribution, wealth, property tax, tax system, capital taxes, property taxes, General, Household,

This paper reviews capital taxation issues in Italy based on a comprehensive definition encompassing taxes on income, transactions, and ownership. It discusses options to enhance the neutrality of the capital incom...

Reforming Capital Taxation in Italy1

Reforming Capital Taxation in Italy1 »

Source: Reforming Capital Taxation in Italy

Volume/Issue: 2014/6

Series: IMF Working Papers

Author(s): Luc Eyraud

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 January 2014

ISBN: 9781484370728

Keywords: Capital taxation, tax efficiency, redistribution, wealth, property tax, tax system, capital taxes, property taxes, General, Household,

This paper reviews capital taxation issues in Italy based on a comprehensive definition encompassing taxes on income, transactions, and ownership. It discusses options to enhance the neutrality of the capital incom...

A Note on Public Debt, Tax-Exempt Bonds, and Ponzi Games

A Note on Public Debt, Tax-Exempt Bonds, and Ponzi Games »

Volume/Issue: 2007/162

Series: IMF Working Papers

Author(s): Berthold Wigger

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2007

DOI: http://dx.doi.org/10.5089/9781451867268.001

ISBN: 9781451867268

Keywords: tax-exempt bonds, capital taxation, Ponzi game, bonds, public bonds, bond,

By issuing tax-exempt bonds, the government can incur debt and never pay back any principal or interest, even if the economy without public debt evolves on a dynamically efficient growth path. The welfare effects o...

A Note on Public Debt, Tax-Exempt Bonds, and Ponzi Games

A Note on Public Debt, Tax-Exempt Bonds, and Ponzi Games »

Source: A Note on Public Debt, Tax-Exempt Bonds, and Ponzi Games

Volume/Issue: 2007/162

Series: IMF Working Papers

Author(s): Berthold Wigger

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2007

ISBN: 9781451867268

Keywords: tax-exempt bonds, capital taxation, Ponzi game, bonds, public bonds, bond,

By issuing tax-exempt bonds, the government can incur debt and never pay back any principal or interest, even if the economy without public debt evolves on a dynamically efficient growth path. The welfare effects o...

Firm Investment, Corporate Finance, and Taxation

Firm Investment, Corporate Finance, and Taxation »

Source: Firm Investment, Corporate Finance, and Taxation

Volume/Issue: 2002/237

Series: IMF Working Papers

Author(s): Geremia Palomba

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2002

ISBN: 9781451875720

Keywords: Firm Investment, Imperfect Capital Markets, Corporate Income Taxation, tax rate, taxation, tax policy, corporate taxation, cost of capital, Taxation and Subsidies: Incidence, Business Taxes and Subsidies including sales and value-added (VAT)

This paper examines the intertemporal effect of corporate income taxation on the investment behavior of a firm that faces imperfect capital markets. It shows that when capital markets are imperfect, the optimizing...

Firm Investment, Corporate Finance, and Taxation

Firm Investment, Corporate Finance, and Taxation »

Volume/Issue: 2002/237

Series: IMF Working Papers

Author(s): Geremia Palomba

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2002

DOI: http://dx.doi.org/10.5089/9781451875720.001

ISBN: 9781451875720

Keywords: Firm Investment, Imperfect Capital Markets, Corporate Income Taxation, tax rate, taxation, tax policy, corporate taxation, cost of capital, Taxation and Subsidies: Incidence, Business Taxes and Subsidies including sales and value-added (VAT)

This paper examines the intertemporal effect of corporate income taxation on the investment behavior of a firm that faces imperfect capital markets. It shows that when capital markets are imperfect, the optimizing...