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Budget Consolidation

Budget Consolidation »

Source: Budget Consolidation : Short-Term Pain and Long-Term Gain

Volume/Issue: 2010/163

Series: IMF Working Papers

Author(s): Douglas Laxton , Susanna Mursula , Kevin Clinton , and Michael Kumhof

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2010

ISBN: 9781455201464

Keywords: current account imbalances, tax reform, income taxes, consumption taxes, Open Economy Macroeconomics, International Policy Coordination and Transmission, Fiscal Policies and Behavior of Economic Agents: General,

The paper evaluates the costs and benefits of fiscal consolidation using simulations based on the IMFs global DSGE model GIMF. Over the longer run, well-targeted permanent reductions in budget deficits lead to a co...

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...

Expansionary Austerity New International Evidence

Expansionary Austerity New International Evidence »

Source: Expansionary Austerity New International Evidence

Volume/Issue: 2011/158

Series: IMF Working Papers

Author(s): Daniel Leigh , Andrea Pescatori , and Jaime Guajardo

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2011

ISBN: 9781455294695

Keywords: government expenditure, output fluctuations, fiscal adjustments, fiscal consolidations, budget deficit, Taxation, Subsidies, and Revenue: General, And Finance,

This paper investigates the short-term effects of fiscal consolidation on economic activity in OECD economies. We examine the historical record, including Budget Speeches and IMFdocuments, to identify changes in fi...

Fiscal Restructuring in the Group of Seven Major Industrial Countries in the 1990's

Fiscal Restructuring in the Group of Seven Major Industrial Countries in the 1990's »

Source: Fiscal Restructuring in the Group of Seven Major Industrial Countries in the 1990's : Macroeconomic Effects

Volume/Issue: 1995/35

Series: IMF Working Papers

Author(s): Leonardo Bartolini , Steven Symansky , and Assaf Razin

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 1995

ISBN: 9781451845303

Keywords: indirect taxes, capital taxes, tax increases, tax revenues, income taxes

This paper studies the fiscal restructuring of the first half of the 1990s in the major industrial countries. It presents and calibrates a simple model of the labor market and integrates it into a multi-country mac...

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

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

DOI: http://dx.doi.org/10.5089/9781463935139.006

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...

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...

Budget Consolidation
			: Short-Term Pain and Long-Term Gain

Budget Consolidation : Short-Term Pain and Long-Term Gain »

Volume/Issue: 2010/163

Series: IMF Working Papers

Author(s): Douglas Laxton , Susanna Mursula , Kevin Clinton , and Michael Kumhof

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2010

DOI: http://dx.doi.org/10.5089/9781455201464.001

ISBN: 9781455201464

Keywords: current account imbalances, tax reform, income taxes, consumption taxes, Open Economy Macroeconomics, International Policy Coordination and Transmission, Fiscal Policies and Behavior of Economic Agents: General,

The paper evaluates the costs and benefits of fiscal consolidation using simulations based on the IMFs global DSGE model GIMF. Over the longer run, well-targeted permanent reductions in budget deficits lead to a co...

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...

Expansionary Austerity New International Evidence

Expansionary Austerity New International Evidence »

Volume/Issue: 2011/158

Series: IMF Working Papers

Author(s): Daniel Leigh , Andrea Pescatori , and Jaime Guajardo

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2011

DOI: http://dx.doi.org/10.5089/9781455294695.001

ISBN: 9781455294695

Keywords: government expenditure, output fluctuations, fiscal adjustments, fiscal consolidations, budget deficit, Taxation, Subsidies, and Revenue: General, And Finance,

This paper investigates the short-term effects of fiscal consolidation on economic activity in OECD economies. We examine the historical record, including Budget Speeches and IMFdocuments, to identify changes in fi...