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Fiscal Performance, Institutional Design and Decentralization in European Union Countries

Fiscal Performance, Institutional Design and Decentralization in European Union Countries »

Source: Fiscal Performance, Institutional Design and Decentralization in European Union Countries

Volume/Issue: 2012/45

Series: IMF Working Papers

Author(s): Luc Eyraud , Anita Tuladhar , Julio Escolano , Marialuz Moreno Badia , and Juliane Sarnes

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 2012

ISBN: 9781463936464

Keywords: fiscal institutions, decentralization, subnational governments, fiscal performance, State and Local Taxation, Subsidies, and Revenue, Fiscal Policies and Behavior of Economic Agents: General,

This paper analyzes the impact of decentralization on overall fiscal performance in the European Union, taking into account fiscal institutional arrangements. We find that spending decentralization has been associa...

I Overview

I Overview »

Source: Tax harmonization in the European Community : Policy Issues and Analysis

Series: Occasional Papers

Author(s): George Kopits

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 March 1992

ISBN: 9781557752253

Keywords: taxation, tax rates, tax harmonization, tax systems, tax evasion

The Single European Act of 1987 represents perhaps the most significant step toward European economic integration since the creation of the EC three decades earlier. In accordance with and building upon the...

II Taxes on Commodities: A Survey

II Taxes on Commodities: A Survey »

Source: Tax harmonization in the European Community : Policy Issues and Analysis

Series: Occasional Papers

Author(s): George Kopits

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 March 1992

ISBN: 9781557752253

Keywords: taxation, tax rates, tax harmonization, tax systems, tax evasion

This chapter investigates the main economic issues relating to harmonization and coordination of commodity taxation. A review of theoretical considerations is followed by a discussion of past trends and curr...

III Taxes on Capital Income: A Survey

III Taxes on Capital Income: A Survey »

Source: Tax harmonization in the European Community : Policy Issues and Analysis

Series: Occasional Papers

Author(s): George Kopits

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 March 1992

ISBN: 9781557752253

Keywords: taxation, tax rates, tax harmonization, tax systems, tax evasion

This chapter surveys the international taxation of income from capital and the measures and proposals for its harmonization in the EC, with particular attention to the taxation of corporate income and of fin...

Fiscal Performance, Institutional Design and Decentralization in European Union Countries

Fiscal Performance, Institutional Design and Decentralization in European Union Countries »

Volume/Issue: 2012/45

Series: IMF Working Papers

Author(s): Luc Eyraud , Anita Tuladhar , Julio Escolano , Marialuz Moreno Badia , and Juliane Sarnes

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 2012

DOI: http://dx.doi.org/10.5089/9781463936464.001

ISBN: 9781463936464

Keywords: fiscal institutions, decentralization, subnational governments, fiscal performance, State and Local Taxation, Subsidies, and Revenue, Fiscal Policies and Behavior of Economic Agents: General,

This paper analyzes the impact of decentralization on overall fiscal performance in the European Union, taking into account fiscal institutional arrangements. We find that spending decentralization has been associa...

Taxing Immovable Property Revenue Potential and Implementation Challenges

Taxing Immovable Property Revenue Potential and Implementation Challenges »

Volume/Issue: 2013/129

Series: IMF Working Papers

Author(s): John Norregaard

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 May 2013

DOI: http://dx.doi.org/10.5089/9781484369050.001

ISBN: 9781484369050

Keywords: immovable property tax, recurrent property tax, property taxes, property tax, property taxation, tax revenues, property tax revenues, State and Local Taxation, Subsidies, and Revenue,

The tax on immovable property has been characterized as probably the most unpopular among tax instruments, in part because it is salient and hard to avoid. But economists continue to emphasize the virtues of the pr...

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...

IV Corporate Tax Harmonization and Capital Allocation

IV Corporate Tax Harmonization and Capital Allocation »

Source: Tax harmonization in the European Community : Policy Issues and Analysis

Series: Occasional Papers

Author(s): George Kopits

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 March 1992

ISBN: 9781557752253

Keywords: taxation, tax rates, tax harmonization, tax systems, tax evasion

Economic theory suggests that high tax rates on income from capital are likely to discourage capital formation and that differences in tax burdens across countries can be expected to induce an inefficient al...

Tax harmonization in the European Community
			: Policy Issues and Analysis

Tax harmonization in the European Community : Policy Issues and Analysis »

Series: Occasional Papers

Author(s): George Kopits

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 March 1992

DOI: http://dx.doi.org/10.5089/9781557752253.084

ISBN: 9781557752253

Keywords: taxation, tax rates, tax harmonization, tax systems, tax evasion

Tax harmonization is an integral part of completing the single European market. Expansion of the single market to the European Economic Area, and eventually to some Eastern European countries, suggests that the EC...

Back Matter

Back Matter »

Source: Tax harmonization in the European Community : Policy Issues and Analysis

Series: Occasional Papers

Author(s): George Kopits

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 March 1992

ISBN: 9781557752253

Keywords: taxation, tax rates, tax harmonization, tax systems, tax evasion

Tax harmonization is an integral part of completing the single European market. Expansion of the single market to the European Economic Area, and eventually to some Eastern European countries, suggests that the EC...