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Republic of Poland: Selected Issues

Republic of Poland: Selected Issues »

Source: Republic of Poland : Selected Issues

Volume/Issue: 1999/32

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 May 1999

ISBN: 9781451831818

Keywords: tax system, personal income tax, tax rates, tax reform, corporate income tax

This Selected Issues paper on Poland analyzes tax reform in the country. It highlights that in common with many countries, Poland's personal income tax is based on a definition of global personal income, though som...

Capital Account Liberalization and Corporate Taxes

Capital Account Liberalization and Corporate Taxes »

Source: Capital Account Liberalization and Corporate Taxes

Volume/Issue: 2003/180

Series: IMF Working Papers

Author(s): Ben Lockwood , Michael Devereux , and Michela Redoano

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2003

ISBN: 9781451859133

Keywords: tax rate, corporate tax, corporate taxes, corporate tax rate, Public Economics: General, Business Taxes and Subsidies including sales and value-added (VAT),

This paper studies whether exchange controls, particularly on the capital account, affect the choice of corporate tax rates, using a panel of 21 OECD countries over the period 1983-99. It builds on existing literat...

The Optimal Turnover Threshold and Tax Rate for SMEs

The Optimal Turnover Threshold and Tax Rate for SMEs »

Source: The Optimal Turnover Threshold and Tax Rate for SMEs

Volume/Issue: 2019/98

Series: IMF Working Papers

Author(s): Feng Wei , and Jean-François Wen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 May 2019

ISBN: 9781498312295

Keywords: Tax reforms, Tax rates, Tax revenue, Alternative minimum taxes, Effective tax rate, Turnover Tax, Threshold, Corporate Income Tax, Tax Compliance, Informality

Presumptive income taxes in the form of a tax on turnover for SMEs are pervasive as a way to reduce the costs of compliance and administration. We analyze a model where entrepreneurs allocate labor to the formal an...

Corporate Income Tax Competition in the Caribbean

Corporate Income Tax Competition in the Caribbean »

Source: Corporate Income Tax Competition in the Caribbean

Volume/Issue: 2008/77

Series: IMF Working Papers

Author(s): Koffie Ben Nassar

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2008

ISBN: 9781451964776

Keywords: tax holidays, average effective tax rates, marginal effective tax rates, tax competition, effective tax rates, tax rate, corporate tax, capital stock,

Motivated by the concern that corporate income tax (CIT) competition may have eroded the tax base, this paper calculates average effective tax rates to measure the impact of CIT competition, including the widesprea...

Base Erosion, Profit Shifting and Developing Countries1

Base Erosion, Profit Shifting and Developing Countries1 »

Source: Base Erosion, Profit Shifting and Developing Countries

Volume/Issue: 2015/118

Series: IMF Working Papers

Author(s): Ernesto Crivelli , Ruud A. Mooij , and Michael Keen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 May 2015

ISBN: 9781513563831

Keywords: Corporate income tax, BEPS, tax avoidance, international taxation, tax, tax rates, tax rate, tax bases, tax base, Business Taxes and Subsidies

International corporate tax issues are prominent in public debate, notably with the G20-OECD project addressing Base Erosion and Profit Shifting (‘BEPS'). But while there is considerable empirical evidence for adva...

Tax Policy

Tax Policy »

Source: Tax Policy : Recent Trends and Coming Challenges

Volume/Issue: 2007/274

Series: IMF Working Papers

Author(s): Tehmina S. Khan , and John Norregaard

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2007

ISBN: 9781451868371

Keywords: Tax reform, personal income tax, corporate income tax, value-added tax, tax wedge, green taxes, taxation, tax revenues, tax rates, tax systems,

This paper provides an overview of the key economic factors that shape tax policy reform in many high-income countries, developing countries, and/or transition economies. The paper describes and evaluates global an...

Territorial vs. Worldwide Corporate Taxation

Territorial vs. Worldwide Corporate Taxation »

Source: Territorial vs. Worldwide Corporate Taxation : Implications for Developing Countries

Volume/Issue: 2013/205

Series: IMF Working Papers

Author(s): Thornton Matheson , Victoria Perry , and Chandara Veung

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 03 October 2013

ISBN: 9781484329764

Keywords: international corporate income tax, worldwide taxation, territorial taxation, foreign direct investment in developing countries, tax, taxation, taxes, tax rates, tax rate, Business Taxes and Subsidies,

Global investment patterns mean that effective taxation of foreign investors is of increasing importance to the economies of lower income countries. It is thus of considerable concern that the historical framework...

United Kingdom

United Kingdom »

Source: United Kingdom : Recent Economic Developments

Volume/Issue: 1996/130

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 December 1996

ISBN: 9781451814064

Keywords: per capita income, domestic savings, tax system, corporate tax, real interest rates

This paper reviews economic developments in the United Kingdom during 1991-96. The paper examines two sets of possible reasons why the United Kingdom's savings and investment rates are lower than elsewhere. The fir...

United Kingdom: Recent Economic Developments

United Kingdom: Recent Economic Developments »

Source: United Kingdom : Recent Economic Developments

Volume/Issue: 1996/130

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 December 1996

ISBN: 9781451814064

Keywords: per capita income, domestic savings, tax system, corporate tax, real interest rates

This paper reviews economic developments in the United Kingdom during 1991-96. The paper examines two sets of possible reasons why the United Kingdom's savings and investment rates are lower than elsewhere. The fir...

United Kingdom: Recent Economic Developments

United Kingdom: Recent Economic Developments »

Source: United Kingdom : Recent Economic Developments

Volume/Issue: 1996/130

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 December 1996

ISBN: 9781451814064

Keywords: per capita income, domestic savings, tax system, corporate tax, real interest rates

This paper reviews economic developments in the United Kingdom during 1991-96. The paper examines two sets of possible reasons why the United Kingdom's savings and investment rates are lower than elsewhere. The fir...