Browse

You are looking at 31 - 40 of 58 items :

  • Taxation - General x
  • Books and Analytical Papers x
Clear All
Taxation and Corporate Debt
			: Are Banks any Different?

Taxation and Corporate Debt : Are Banks any Different? »

Volume/Issue: 2013/221

Series: IMF Working Papers

Author(s): Jost Heckemeyer , and Ruud A. Mooij

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 October 2013

DOI: http://dx.doi.org/10.5089/9781484330340.001

ISBN: 9781484330340

Keywords: Corporate tax, debt bias, leverage, non-financial firms, quantile regressions, bank size, capital structure, banking, tax sensitivity, tax elasticity

This paper explores whether corporate tax bias toward debt finance differs between banks and nonbanks, using a large panel of micro data. On average, it finds that there is no significant difference. The marginal t...

The Impact of Fiscal Consolidation and Structural Reformson Growth in Japan

The Impact of Fiscal Consolidation and Structural Reformson Growth in Japan »

Volume/Issue: 2011/13

Series: IMF Working Papers

Author(s): Pelin Berkmen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 2011

DOI: http://dx.doi.org/10.5089/9781455211913.001

ISBN: 9781455211913

Keywords: tax reform, structural policies, public debt, consumption taxes, Open Economy Macroeconomics, Fiscal Policies and Behavior of Economic Agents: General,

With Japan's public debt reaching historical levels, the need for fiscal consolidation and structural reforms have increased. As fiscal consolidation will require a sustained and large adjustment in the fiscal bala...

The Japanese Tax Reform
			: Efficiency Versus Equity

The Japanese Tax Reform : Efficiency Versus Equity »

Volume/Issue: 1990/86

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 1990

DOI: http://dx.doi.org/10.5089/9781451953701.001

ISBN: 9781451953701

Keywords: tax reform, tax system, taxation, indirect tax, consumption tax

Efficiency, equity (fairness), and simplicity are three key words in characterizing the principles of proposed tax reforms in many countries. The internationalization of the financial market through capital mobilit...

What Do We Know About Tariff Incidence?

What Do We Know About Tariff Incidence? »

Volume/Issue: 2004/182

Series: IMF Working Papers

Author(s): Stephen Tokarick

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2004

DOI: http://dx.doi.org/10.5089/9781451859294.001

ISBN: 9781451859294

Keywords: excess burden, tax incidence offer curves, home country, tariff rate, tariff rates, free trade, Taxation and Subsidies: Incidence,

This paper examines the question: Who bears the larger portion of the excess burden of a tariff-the country that imposes it, or a country that it trades with? For a country that can influence its terms of trade, th...

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...

IMF Working Papers

IMF Working Papers »

Source: IMF Staff papers, Volume 37 No. 1

Volume: 37

Series: IMF Staff Papers

Author(s): International Monetary Fund. Research Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 1990

ISBN: 9781451956863

Keywords: tax reform, taxes, saving rate, income tax, tax rates

This paper examines factors affecting saving, policy tools, and tax reform. The literature on factors affecting saving and capital formation in industrialized countries is reviewed, and measurement problems are exa...

The Impact of Fiscal Consolidation and Structural Reformson Growth in Japan

The Impact of Fiscal Consolidation and Structural Reformson Growth in Japan »

Source: The Impact of Fiscal Consolidation and Structural Reformson Growth in Japan

Volume/Issue: 2011/13

Series: IMF Working Papers

Author(s): Pelin Berkmen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 2011

ISBN: 9781455211913

Keywords: tax reform, structural policies, public debt, consumption taxes, Open Economy Macroeconomics, Fiscal Policies and Behavior of Economic Agents: General,

With Japan's public debt reaching historical levels, the need for fiscal consolidation and structural reforms have increased. As fiscal consolidation will require a sustained and large adjustment in the fiscal bala...

International Effects of Tax Reforms

International Effects of Tax Reforms »

Source: International Effects of Tax Reforms

Volume/Issue: 1988/62

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 12 July 1988

ISBN: 9781451964271

Keywords: tax reform, tax reforms, tax system, tax systems, consumption tax

This paper highlights the significance of open-economy considerations in the analysis of tax reforms. It focuses on domestic and international consequences of revenue-neutral conversion between income and value-add...

Japan

Japan »

Source: Japan : Selected Issues

Volume/Issue: 2010/212

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 July 2010

ISBN: 9781455207886

Keywords: fiscal consolidation, taxes, corporate taxes, consumption taxes, international monetary fund

Although fiscal consolidation has short-term costs, the potential long-term benefits are considerable. Although adjustment is important for securing fiscal sustainability, reforms that raise potential growth could...

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...