Browse

You are looking at 51 - 58 of 58 items :

  • Taxation - General x
  • Books and Analytical Papers x
Clear All
Singapore: Staff Report for the 2007 Article IV Consultation Supplementary Information

Singapore: Staff Report for the 2007 Article IV Consultation Supplementary Information »

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...

Strategies for Fiscal Consolidation in Japan

Strategies for Fiscal Consolidation in Japan »

Source: Strategies for Fiscal Consolidation in Japan

Volume/Issue: 2007/37

Series: IMF Working Papers

Author(s): Dennis Botman , Papa N'Diaye , and Hali Edison

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 2007

ISBN: 9781451866018

Keywords: tax reform, spillover effects, GFM, taxation, consumption tax, government spending, Macroeconomic Aspects of International Trade and Finance: Forecasting and Simulation, Subsidies, and Revenue: General, Fiscal Policies and Behavior of Economic Agents: General,

Japan's key fiscal challenge is to put public finances on a more sustainable footing. This paper investigates the macroeconomic implications of alternative fiscal strategies for Japan using the IMF's Global Fiscal...

Structural Determinants of the Natural Rate of Unemployment in Canada

Structural Determinants of the Natural Rate of Unemployment in Canada »

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...

Tax Biases to Debt Finance

Tax Biases to Debt Finance »

Source: Tax Biases to Debt Finance : Assessing the Problem, Finding Solutions

Volume/Issue: 2011/11

Series: Staff Discussion Notes

Author(s): Ruud A. Mooij

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 03 May 2011

ISBN: 9781463935139

Keywords: Corporate taxation, investors, tax system, cost of capital, corporate tax, interest payments, Interest Deductibility, Corporate Financial Structure, Multinational Debt Shifting, Bank Leverage

Staff Discussion Notes showcase the latest policy-related analysis and research being developed by individual IMF staff and are published to elicit comment and to further debate. These papers are generally brief an...

Tax Composition and Growth

Tax Composition and Growth »

Source: Tax Composition and Growth : A Broad Cross-Country Perspective

Volume/Issue: 2012/257

Series: IMF Working Papers

Author(s): Santiago Acosta Ormaechea , and Jiae Yoo

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 October 2012

ISBN: 9781616355678

Keywords: Tax composition, growth, income taxes, property taxes, tax revenue, tax structure, consumption taxes,

We investigate the relation between changes in tax composition and long-run economic growth using a new dataset covering a broad cross-section of countries with different income levels. We specifically consider 69...

Taxation and Corporate Debt: Are Banks any Different?

Taxation and Corporate Debt: Are Banks any Different? »

Source: 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

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...

What Do We Know About Tariff Incidence?

What Do We Know About Tariff Incidence? »

Source: 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

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 »

Source: 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

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...