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Causes, Benefits, and Risks of Business Tax Incentives

Causes, Benefits, and Risks of Business Tax Incentives »

Source: Causes, Benefits, and Risks of Business Tax Incentives

Volume/Issue: 2009/21

Series: IMF Working Papers

Author(s): Alexander Klemm

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 2009

ISBN: 9781451871685

Keywords: effective tax rates, tax system, tax rates, taxation,

This paper provides an updated overview of tax incentives for business investment. It begins by noting that tax competition is likely to be a major force driving countries' tax reforms, and discusses tax incentives...

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...

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...

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...

Causes, Benefits, and Risks of Business Tax Incentives

Causes, Benefits, and Risks of Business Tax Incentives »

Volume/Issue: 2009/21

Series: IMF Working Papers

Author(s): Alexander Klemm

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 2009

DOI: http://dx.doi.org/10.5089/9781451871685.001

ISBN: 9781451871685

Keywords: effective tax rates, tax system, tax rates, taxation,

This paper provides an updated overview of tax incentives for business investment. It begins by noting that tax competition is likely to be a major force driving countries' tax reforms, and discusses tax incentives...

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...

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...

Japan's Corporate Income Tax-Overview and Challenges

Japan's Corporate Income Tax-Overview and Challenges »

Source: 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

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...

Singapore

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...