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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...

Effective Average Tax Rates for Permanent Investment

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

DOI: http://dx.doi.org/10.5089/9781451869187.001

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...

Implementing the Stability and Growth Pact
			: Enforcement and Procedural Flexibility

Implementing the Stability and Growth Pact : Enforcement and Procedural Flexibility »

Volume/Issue: 2005/59

Series: IMF Working Papers

Author(s): Roel Beetsma , and Xavier Debrun

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2005

DOI: http://dx.doi.org/10.5089/9781451860788.001

ISBN: 9781451860788

Keywords: Stability and Growth Pact, procedural flexibility, deficits, structural reforms, fiscal framework, expenditure, excessive deficits, Investment, and Finance, Taxation

The paper analyzes some key policy trade-offs involved in the implementation of the Stability and Growth Pact. Greater "procedural" flexibility in the Pact's implementation may improve welfare. Procedural flexibili...

Implementing the Stability and Growth Pact

Implementing the Stability and Growth Pact »

Source: Implementing the Stability and Growth Pact : Enforcement and Procedural Flexibility

Volume/Issue: 2005/59

Series: IMF Working Papers

Author(s): Roel Beetsma , and Xavier Debrun

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2005

ISBN: 9781451860788

Keywords: Stability and Growth Pact, procedural flexibility, deficits, structural reforms, fiscal framework, expenditure, excessive deficits, Investment, and Finance, Taxation

The paper analyzes some key policy trade-offs involved in the implementation of the Stability and Growth Pact. Greater "procedural" flexibility in the Pact's implementation may improve welfare. Procedural flexibili...