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Tax Policy for Developing Countries

Tax Policy for Developing Countries »

Series: Economic Issues

Author(s): Howell Zee , and Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 April 2002

Language: Arabic

DOI: http://dx.doi.org/10.5089/9781589060234.051

ISBN: 9781589060234

Keywords: Developing countries, tax incentives, tax policy, tax system, tax systems, personal income tax, taxation, tax revenue, corporate income tax, tax credits

Discusses important tax policy issues facing developing countries today, provides a review of the role of tax incentives, and identifies some policy challenges posed by the globalization of the world economy. Draws...

Tax Policy for Developing Countries

Tax Policy for Developing Countries »

Series: Economic Issues

Author(s): Howell Zee , and Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 February 2002

Language: Chinese

DOI: http://dx.doi.org/10.5089/9781589060241.051

ISBN: 9781589060241

Keywords: Developing countries, tax incentives, tax policy, tax system, tax systems, personal income tax, taxation, tax revenue, corporate income tax, tax credits

Discusses important tax policy issues facing developing countries today, provides a review of the role of tax incentives, and identifies some policy challenges posed by the globalization of the world economy. Draws...

Tax Policy for Developing Countries

Tax Policy for Developing Countries »

Series: Economic Issues

Author(s): Howell Zee , and Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 February 2002

Language: Russian

DOI: http://dx.doi.org/10.5089/9781589060258.051

ISBN: 9781589060258

Keywords: Developing countries, tax incentives, tax policy, tax system, tax systems, personal income tax, taxation, tax revenue, corporate income tax, tax credits

Discusses important tax policy issues facing developing countries today, provides a review of the role of tax incentives, and identifies some policy challenges posed by the globalization of the world economy. Draws...

Une politique fiscale pour les pays en développement

Une politique fiscale pour les pays en développement »

Series: Economic Issues

Author(s): Vito Tanzi , and Howell Zee

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 22 January 2002

Language: French

DOI: http://dx.doi.org/10.5089/9781589060210.051

ISBN: 9781589060210

Keywords: Developing countries, tax incentives, tax policy, tax system, tax systems, personal income tax, taxation, tax revenue, corporate income tax, tax credits

Discusses important tax policy issues facing developing countries today, provides a review of the role of tax incentives, and identifies some policy challenges posed by the globalization of the world economy. Draws...

Do Taxes Matter for Long-Run Growth? Harberger's Superneutrality Conjecture*

Do Taxes Matter for Long-Run Growth? Harberger's Superneutrality Conjecture* »

Source: Do Taxes Matter for Long-Run Growth? Harberger's Superneutrality Conjecture

Volume/Issue: 1995/79

Series: IMF Working Papers

Author(s): Patrick Asea , Gian Milesi-Ferretti , and Enrique Mendoza

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 August 1995

ISBN: 9781451955798

Keywords: tax rates, tax structure, taxation, income taxes, effects of taxation

Harberger’s superneutrality conjecture contends that, although in theory the mix of direct and indirect taxes affects investment and growth, in practice growth effects of taxation are negligible. This paper...

U.S. Corporate Income Tax Reform and its Spillovers

U.S. Corporate Income Tax Reform and its Spillovers »

Source: U.S. Corporate Income Tax Reform and its Spillovers

Volume/Issue: 2016/127

Series: IMF Working Papers

Author(s): Kimberly Clausing , Edward Kleinbard , and Thornton Matheson

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 July 2016

ISBN: 9781498348942

Keywords: Corporate income tax, tax reform, international taxation

This paper examines the main distortions of the U.S. corporate income tax (CIT), focusing on its international aspects, and proposes a set of reforms to alleviate them. A bold reform to replace the CIT with a corpo...

The Role of Allocation in a Globalized Corporate Income Tax

The Role of Allocation in a Globalized Corporate Income Tax »

Source: The Role of Allocation in a Globalized Corporate Income Tax

Volume/Issue: 1998/134

Series: IMF Working Papers

Author(s): Jack Mintz

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 1998

ISBN: 9781451855579

Keywords: Corporate taxation, tax harmonization, corporate income tax, taxation, tax base, income taxes, tax rates

The internationalization of business activity has created significant pressures on national corporate tax systems. Rather than abandon the corporate tax field, this paper predicts that governments will develop arra...

Trends and Future Directions in Tax Policy Reform

Trends and Future Directions in Tax Policy Reform »

Source: Trends and Future Directions in Tax Policy Reform : A Latin American Perspective

Volume/Issue: 1992/43

Series: IMF Working Papers

Author(s): Parthasarathi Shome

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 1992

ISBN: 9781451846263

Keywords: tax reform, taxation, corporate income tax, tax structure

Tax reform in Latin America during the 1980s emphasized broad-based, low-rate consumption taxes over steeply progressive income and property taxes, primarily to simplify the tax structure and facilitate tax adminis...

Consequences of the Economic and Monetary Union for the Coordination of Tax Systems in the European Union

Consequences of the Economic and Monetary Union for the Coordination of Tax Systems in the European Union »

Source: Consequences of the Economic and Monetary Union for the Coordination of Tax Systems in the European Union : Lessons from the U.S. Experience

Volume/Issue: 1998/115

Series: IMF Working Papers

Author(s): Howell Zee , and Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 August 1998

ISBN: 9781451943016

Keywords: Tax coordination, tax competition, economic union, tax rates, tax systems, tax system, taxation, corporate income tax

With the advent of the economic and monetary union in the European Union (EU), the economic landscape of the EU will bear a striking resemblance to that of the United States in terms of fundamental attributes such...

A Comparative Analysis of the Structure of Tax Systems in Industrial Countries

A Comparative Analysis of the Structure of Tax Systems in Industrial Countries »

Source: A Comparative Analysis of the Structure of Tax Systems in Industrial Countries

Volume/Issue: 1993/14

Series: IMF Working Papers

Author(s): Assaf Razin , Enrique Mendoza , and Linda Tesa

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 1993

ISBN: 9781451843040

Keywords: Investment, tax rates, labor income, tax rate, taxation, national accounts

A methodology for computing effective average tax rates on factor incomes and consumption using OECD data from national accounts and revenue statistics is described and applied to construct time series of tax rates...