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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...

Japan: Selected Issues

Japan: Selected Issues »

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: Selected Issues

Japan: Selected Issues »

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...

The Japanese Tax Reform

The Japanese Tax Reform »

Source: 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

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...

Joint Responsibility Shared Rewards

Joint Responsibility Shared Rewards »

Source: Joint Responsibility Shared Rewards : The Managing Director's Global Policy Agenda

Volume: 19

Series: Policy Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 April 2019

ISBN: 9781513510323

Keywords: Economic integration, Economic systems, Economic reforms, Economic policy, Fiscal policy, external linkage, trade tension, policy framework, structural reform, resilience

International cooperation, economic and financial integration, and technological progress have delivered enormous benefits across the globe during the past decades. Yet, in many countries, these benefits have not b...

A Marriage Between Fund and Bank Models?Comment on Khan and Montiel

A Marriage Between Fund and Bank Models?Comment on Khan and Montiel »

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...

A Marriage Between Fund and Bank Models?Reply to Polak

A Marriage Between Fund and Bank Models?Reply to Polak »

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...

Regulatory and Tax Treatment of Loan Loss Provisions1/

Regulatory and Tax Treatment of Loan Loss Provisions1/ »

Source: Regulatory and Tax Treatment of Loan Loss Provisions

Volume/Issue: 1996/6

Series: IMF Policy Discussion Papers

Author(s): Claudia Dziobek

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 1996

ISBN: 9781451972009

Keywords: tax authorities, tax treatment, tax deductible, fiscal authorities, tax deductions

Provisioning for loan losses is a method for recognizing the reduction in the value of a hank's loan portfolio. Provisions are an essential element of prudential risk management and capital adequacy measurement and...

Shorter Papers and Comments A Model of Adjustment and Growth An Empirical Analysis

Shorter Papers and Comments A Model of Adjustment and Growth An Empirical Analysis »

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...

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...