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Budget Consolidation

Budget Consolidation »

Source: Budget Consolidation : Short-Term Pain and Long-Term Gain

Volume/Issue: 2010/163

Series: IMF Working Papers

Author(s): Douglas Laxton , Susanna Mursula , Kevin Clinton , and Michael Kumhof

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2010

ISBN: 9781455201464

Keywords: current account imbalances, tax reform, income taxes, consumption taxes, Open Economy Macroeconomics, International Policy Coordination and Transmission, Fiscal Policies and Behavior of Economic Agents: General,

The paper evaluates the costs and benefits of fiscal consolidation using simulations based on the IMFs global DSGE model GIMF. Over the longer run, well-targeted permanent reductions in budget deficits lead to a co...

Fiscal Restructuring in the Group of Seven Major Industrial Countries in the 1990's

Fiscal Restructuring in the Group of Seven Major Industrial Countries in the 1990's »

Source: Fiscal Restructuring in the Group of Seven Major Industrial Countries in the 1990's : Macroeconomic Effects

Volume/Issue: 1995/35

Series: IMF Working Papers

Author(s): Leonardo Bartolini , Steven Symansky , and Assaf Razin

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 1995

ISBN: 9781451845303

Keywords: indirect taxes, capital taxes, tax increases, tax revenues, income taxes

This paper studies the fiscal restructuring of the first half of the 1990s in the major industrial countries. It presents and calibrates a simple model of the labor market and integrates it into a multi-country mac...

IMF Executive Board Concludes 2007 Article IV Consultation with Singapore

IMF Executive Board Concludes 2007 Article IV Consultation with Singapore »

Source: Singapore : 2007 Article IV Consultation: Staff Report; Staff Supplement; and Public Information Notice on the Executive Board Discussion

Volume/Issue: 2008/100

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 March 2008

ISBN: 9781451834260

Keywords: corporate income tax, tax rate, tax rates, tax system, income tax

Singapore's recent economic performance has been impressive, underpinned by prudent macroeconomic management. Economic activity remains strong despite a softening in external demand. On the demand side, domestic de...

Singapore
			: 2007 Article IV Consultation:  Staff Report; Staff Supplement; and Public Information Notice on the Executive Board Discussion

Singapore : 2007 Article IV Consultation: Staff Report; Staff Supplement; and Public Information Notice on the Executive Board Discussion »

Volume/Issue: 2008/100

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 March 2008

DOI: http://dx.doi.org/10.5089/9781451834260.002

ISBN: 9781451834260

Keywords: corporate income tax, tax rate, tax rates, tax system, income tax

Singapore's recent economic performance has been impressive, underpinned by prudent macroeconomic management. Economic activity remains strong despite a softening in external demand. On the demand side, domestic de...

Budget Consolidation
			: Short-Term Pain and Long-Term Gain

Budget Consolidation : Short-Term Pain and Long-Term Gain »

Volume/Issue: 2010/163

Series: IMF Working Papers

Author(s): Douglas Laxton , Susanna Mursula , Kevin Clinton , and Michael Kumhof

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2010

DOI: http://dx.doi.org/10.5089/9781455201464.001

ISBN: 9781455201464

Keywords: current account imbalances, tax reform, income taxes, consumption taxes, Open Economy Macroeconomics, International Policy Coordination and Transmission, Fiscal Policies and Behavior of Economic Agents: General,

The paper evaluates the costs and benefits of fiscal consolidation using simulations based on the IMFs global DSGE model GIMF. Over the longer run, well-targeted permanent reductions in budget deficits lead to a co...

Fiscal Restructuring in the Group of Seven Major Industrial Countries in the 1990's
			: Macroeconomic Effects

Fiscal Restructuring in the Group of Seven Major Industrial Countries in the 1990's : Macroeconomic Effects »

Volume/Issue: 1995/35

Series: IMF Working Papers

Author(s): Leonardo Bartolini , Steven Symansky , and Assaf Razin

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 1995

DOI: http://dx.doi.org/10.5089/9781451845303.001

ISBN: 9781451845303

Keywords: indirect taxes, capital taxes, tax increases, tax revenues, income taxes

This paper studies the fiscal restructuring of the first half of the 1990s in the major industrial countries. It presents and calibrates a simple model of the labor market and integrates it into a multi-country mac...

Japan's Corporate Income Tax
			: Facts, Issues and Reform Options

Japan's Corporate Income Tax : Facts, Issues and Reform Options »

Volume/Issue: 2014/138

Series: IMF Working Papers

Author(s): Ruud A. Mooij , and Ikuo Saito

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 August 2014

DOI: http://dx.doi.org/10.5089/9781498300094.001

ISBN: 9781498300094

Keywords: Corporate income tax, Tax distortions, Dynamic scoring, income shifting, income taxes, tax reform, tax revenues, State and Local Taxation, Subsidies, and Revenue

This paper explores how corporate income tax reform can help Japan increase investment and boost potential growth. Using international and Japan-specific empirical estimates of corporate tax elasticities, investmen...

Japan's Corporate Income Tax-Overview and Challenges

Japan's Corporate Income Tax-Overview and Challenges »

Volume/Issue: 2008/70

Series: IMF Working Papers

Author(s): Thomas Dalsgaard

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2008

DOI: http://dx.doi.org/10.5089/9781451869323.001

ISBN: 9781451869323

Keywords: Corporate tax, effective tax rates, investment location, tax system, corporate income tax, tax rate,

The structure of Japan's corporate income tax system is broadly in line with those of other G7 countries. However, relatively high marginal and average effective tax rates prompt the question of whether adjustments...

Tax Composition and Growth
			: A Broad Cross-Country Perspective

Tax Composition and Growth : A Broad Cross-Country Perspective »

Volume/Issue: 2012/257

Series: IMF Working Papers

Author(s): Santiago Acosta Ormaechea , and Jiae Yoo

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 October 2012

DOI: http://dx.doi.org/10.5089/9781616355678.001

ISBN: 9781616355678

Keywords: Tax composition, growth, income taxes, property taxes, tax revenue, tax structure, consumption taxes,

We investigate the relation between changes in tax composition and long-run economic growth using a new dataset covering a broad cross-section of countries with different income levels. We specifically consider 69...

Japan’s Corporate Income Tax

Japan’s Corporate Income Tax »

Source: Japan's Corporate Income Tax : Facts, Issues and Reform Options

Volume/Issue: 2014/138

Series: IMF Working Papers

Author(s): Ruud A. Mooij , and Ikuo Saito

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 August 2014

ISBN: 9781498300094

Keywords: Corporate income tax, Tax distortions, Dynamic scoring, income shifting, income taxes, tax reform, tax revenues, State and Local Taxation, Subsidies, and Revenue

This paper explores how corporate income tax reform can help Japan increase investment and boost potential growth. Using international and Japan-specific empirical estimates of corporate tax elasticities, investmen...