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A Quest for Revenue and Tax Incidence in Uganda

A Quest for Revenue and Tax Incidence in Uganda »

Source: A Quest for Revenue and Tax Incidence in Uganda

Volume/Issue: 2001/24

Series: IMF Working Papers

Author(s): John Matovu , Duanjie Chen , and Ritva Reinikka-Soininen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2001

ISBN: 9781451844146

Keywords: Tax Incidence, tax rate, tax system, excise taxes, Taxation and Subsidies: Incidence, Business Taxes and Subsidies including sales and value-added (VAT),

This paper examines tax policy and tax reforms in Uganda. Using household survey evidence, the paper identifies which taxes are progressive and investigates whether tax reforms have made the poor better or worse of...

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...

VAT Refunds

VAT Refunds »

Source: VAT Refunds : A Review of Country Experience

Volume/Issue: 2005/218

Series: IMF Working Papers

Author(s): Graham Harrison , and Russell Krelove

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2005

ISBN: 9781451862379

Keywords: VAT, VAT refund, Refund claim, VAT audit, tax administration, tax administrations, tax authorities, tax authority, Business Taxes and Subsidies including sales and value-added (VAT),

A key feature of the invoice-credit form of value-added tax (VAT) is that some businesses- notably exporters-will pay more tax on their purchases than is due on their sales, and so can seek refunds of excess credit...

Tax Incentives and Investment in the Eastern Caribbean

Tax Incentives and Investment in the Eastern Caribbean »

Source: Tax Incentives and Investment in the Eastern Caribbean

Volume/Issue: 2006/23

Series: IMF Working Papers

Author(s): Sebastian Sosa

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 2006

ISBN: 9781451862836

Keywords: ECCU, tax system, rate of return, tax rate, real rate of return, Business Taxes and Subsidies including sales and value-added (VAT),

Tax incentives have been used extensively in the countries of the Eastern Caribbean Currency Union (ECCU) to promote investment. The associated revenue losses are large, and benefits in terms of new investment have...

Debt, Taxes, and Banks

Debt, Taxes, and Banks »

Source: Debt, Taxes, and Banks

Volume/Issue: 2012/48

Series: IMF Working Papers

Author(s): Michael Keen , and Ruud Mooij

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 2012

ISBN: 9781463937096

Keywords: Bank taxation, corporate tax, debt bias, leverage, tax rate, capital requirement, deposit insurance, bank capital, Business Taxes and Subsidies including sales and value-added (VAT),

Understanding the impact of the asymmetric tax treatment of debt and equity on the capital structures of financial institutions is critical to shaping and assessing responses to the problem of excessive leverage th...

Domestic Investment and the Cost of Capital in the Caribbean

Domestic Investment and the Cost of Capital in the Caribbean »

Source: Domestic Investment and the Cost of Capital in the Caribbean

Volume/Issue: 2006/152

Series: IMF Working Papers

Author(s): Shaun Roache

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 2006

ISBN: 9781451864120

Keywords: capital stock, public investment, capital goods, capital formation, Business Taxes and Subsidies including sales and value-added (VAT), Fiscal Policies and Behavior of Economic Agents: Firm,

Investment-to-GDP ratios across the Caribbean tend to be relatively high. In many countries, these ratios have been trending higher since the mid-1990s, largely reflecting public investment and foreign direct inves...

A Quest for Revenue and Tax Incidence in Uganda

A Quest for Revenue and Tax Incidence in Uganda »

Volume/Issue: 2001/24

Series: IMF Working Papers

Author(s): John Matovu , Duanjie Chen , and Ritva Reinikka-Soininen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2001

DOI: http://dx.doi.org/10.5089/9781451844146.001

ISBN: 9781451844146

Keywords: Tax Incidence, tax rate, tax system, excise taxes, Taxation and Subsidies: Incidence, Business Taxes and Subsidies including sales and value-added (VAT),

This paper examines tax policy and tax reforms in Uganda. Using household survey evidence, the paper identifies which taxes are progressive and investigates whether tax reforms have made the poor better or worse of...

Capital Account Liberalization and Corporate Taxes

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

DOI: http://dx.doi.org/10.5089/9781451859133.001

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...

VAT Refunds
			: A Review of Country Experience

VAT Refunds : A Review of Country Experience »

Volume/Issue: 2005/218

Series: IMF Working Papers

Author(s): Graham Harrison , and Russell Krelove

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2005

DOI: http://dx.doi.org/10.5089/9781451862379.001

ISBN: 9781451862379

Keywords: VAT, VAT refund, Refund claim, VAT audit, tax administration, tax administrations, tax authorities, tax authority, Business Taxes and Subsidies including sales and value-added (VAT),

A key feature of the invoice-credit form of value-added tax (VAT) is that some businesses- notably exporters-will pay more tax on their purchases than is due on their sales, and so can seek refunds of excess credit...

Tax Incentives and Investment in the Eastern Caribbean

Tax Incentives and Investment in the Eastern Caribbean »

Volume/Issue: 2006/23

Series: IMF Working Papers

Author(s): Sebastian Sosa

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 2006

DOI: http://dx.doi.org/10.5089/9781451862836.001

ISBN: 9781451862836

Keywords: ECCU, tax system, rate of return, tax rate, real rate of return, Business Taxes and Subsidies including sales and value-added (VAT),

Tax incentives have been used extensively in the countries of the Eastern Caribbean Currency Union (ECCU) to promote investment. The associated revenue losses are large, and benefits in terms of new investment have...