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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...

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...

International Spillovers of Taxiation

International Spillovers of Taxiation »

Volume/Issue: 1989/43

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 May 1989

DOI: http://dx.doi.org/10.5089/9781451974966.001

ISBN: 9781451974966

Keywords: tax system, tax rates, consumption tax, tax systems, home country

This paper highlights key issues pertinent for the understanding of international effects of domestic tax policies and of international tax harmonization. The analytical framework adopts the saving-investment balan...

Is there a Need for Harmonizing Capital Income Taxes within EC Countries?

Is there a Need for Harmonizing Capital Income Taxes within EC Countries? »

Volume/Issue: 1990/17

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 1990

DOI: http://dx.doi.org/10.5089/9781451922905.001

ISBN: 9781451922905

Keywords: tax rates, taxation, tax systems, tax system, tax competition

This paper describes how growing economic integration within the European Community increases the scope for any one EC country to impose adverse externalities on other member countries by manipulating its capital i...

International Spillovers of Taxiation

International Spillovers of Taxiation »

Source: International Spillovers of Taxiation

Volume/Issue: 1989/43

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 May 1989

ISBN: 9781451974966

Keywords: tax system, tax rates, consumption tax, tax systems, home country

This paper highlights key issues pertinent for the understanding of international effects of domestic tax policies and of international tax harmonization. The analytical framework adopts the saving-investment balan...

Is there a Need for Harmonizing Capital Income Taxes within EC Countries?*

Is there a Need for Harmonizing Capital Income Taxes within EC Countries?* »

Source: Is there a Need for Harmonizing Capital Income Taxes within EC Countries?

Volume/Issue: 1990/17

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 1990

ISBN: 9781451922905

Keywords: tax rates, taxation, tax systems, tax system, tax competition

This paper describes how growing economic integration within the European Community increases the scope for any one EC country to impose adverse externalities on other member countries by manipulating its capital i...