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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...

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...

A Partial Race to the Bottom

A Partial Race to the Bottom »

Source: A Partial Race to the Bottom : Corporate Tax Developments in Emerging and Developing Economies

Volume/Issue: 2012/28

Series: IMF Working Papers

Author(s): Junhyung Park , Sukhmani Bedi , S. M. Ali Abbas , and Alexander Klemm

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 2012

ISBN: 9781463933135

Keywords: Effective Tax Rates, Corporate Income Tax, Special Economic Zones, Low-Income Countries, Developing Economies, tax rate, tax competition, corporate tax, tax revenues, Business Taxes and Subsidies including sales and value-added (VAT),

This paper assembles a new dataset on corporate income tax regimes in 50 emerging and developing economies over 1996-2007 and analyzes their impact on corporate tax revenues and domestic and foreign investment. It...

Allowances for Corporate Equity in Practice

Allowances for Corporate Equity in Practice »

Source: Allowances for Corporate Equity in Practice

Volume/Issue: 2006/259

Series: IMF Working Papers

Author(s): Alexander Klemm

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2006

ISBN: 9781451865196

Keywords: allowance for corporate equity, tax reform, corporate income tax, tax system, tax rates, effective tax rates, Business Taxes and Subsidies including sales and value-added (VAT), Multiple or Simultaneous Equation Models: Models with Panel Data, Ace,

This paper provides an overview of full and partial allowance for corporate equity (ACE) tax systems in practice. In the recent past, ACE systems have been used in Austria, Croatia, and Italy. Brazil still applies...

An Assessment of Global Formula Apportionment

An Assessment of Global Formula Apportionment »

Source: An Assessment of Global Formula Apportionment

Volume/Issue: 2019/213

Series: IMF Working Papers

Author(s): Ruud A. Mooij , Li Liu , and Dinar Prihardini

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 October 2019

ISBN: 9781513516257

Keywords: Indicators of economic activity, Tax revenue, Tax competition, Tax bases, Tax rates, International corporate taxation, Multinationals, Formula apportionment., WP, MNEs

Formula apportionment as a way to attribute taxable profits of multinationals across jurisdictions is receiving increased attention. This paper reviews existing literature and discusses experiences in selective fed...

South Africa: Technical Assistance Report—Fiscal Regimes for Mining and Petroleum: Opportunities and Challenges

South Africa: Technical Assistance Report—Fiscal Regimes for Mining and Petroleum: Opportunities and Challenges »

Source: South Africa : Technical Assistance Report-Fiscal Regimes for Mining and Petroleum: Opportunities and Challenges

Volume/Issue: 2015/244

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 September 2015

ISBN: 9781513514802

Keywords: Mining sector, Oil, Natural gas, Fiscal policy, Taxation, Income taxes, Corporate taxes, Tax rates, Technical Assistance Reports, South Africa

This Technical Assistance report reviews South Africa's tax system and also examines the fiscal regime with a view to generating a sustainable revenue contribution from mining and petroleum in future. Mining has hi...

South Africa: Fiscal Regimes for Mining and Petroleum : Opportunities and Challenges

South Africa: Fiscal Regimes for Mining and Petroleum : Opportunities and Challenges »

Source: South Africa : Technical Assistance Report-Fiscal Regimes for Mining and Petroleum: Opportunities and Challenges

Volume/Issue: 2015/244

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 September 2015

ISBN: 9781513514802

Keywords: Mining sector, Oil, Natural gas, Fiscal policy, Taxation, Income taxes, Corporate taxes, Tax rates, Technical Assistance Reports, South Africa

This Technical Assistance report reviews South Africa's tax system and also examines the fiscal regime with a view to generating a sustainable revenue contribution from mining and petroleum in future. Mining has hi...

Economic Policies and FDI Inflows to Emerging Market Economies

Economic Policies and FDI Inflows to Emerging Market Economies »

Source: Economic Policies and FDI Inflows to Emerging Market Economies

Volume/Issue: 2011/192

Series: IMF Working Papers

Author(s): Elif Arbatli

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 August 2011

ISBN: 9781462306251

Keywords: FDI, Emerging Market Economies, Economic Policies, direct investment, foreign direct investment, corporate tax, corporate tax rates, International Factor Movements And International Business,

This paper investigates the determinants of FDI inflows to emerging market economies, concentrating on the effects of economic policies. The empirical analysis also addresses the role of external push factors and o...