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Tax Incentives in Cambodia

Tax Incentives in Cambodia »

Source: Tax Incentives in Cambodia

Volume/Issue: 2018/71

Series: IMF Working Papers

Author(s): Manuk Ghazanchyan , Alexander Klemm , and Yong Sarah Zhou

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 March 2018

ISBN: 9781484347522

Keywords: Asia and Pacific, Cambodia, Tax evasion, Tax incentives, Tax competition, Tax holidays, Business Taxes and Subsidies

Cambodia, like its regional peers, offers a number of tax incentives to investors. This paper reviews these incentives to assess their costs and benefits, including their likely effectiveness in attracting capital...

Coordinating Revenue Incentive Policies in the Caribbean

Coordinating Revenue Incentive Policies in the Caribbean »

Source: Coordinating Revenue Incentive Policies in the Caribbean

Volume/Issue: 2020/176

Series: IMF Working Papers

Author(s): Ding Ding , Samira Kalla , Manuel Rosales Torres , and Abdoul Karim Sidibé

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 August 2020

ISBN: 9781513555973

Keywords: tax incentives, tax competition, tourism, foreign direct investment, citizenship-by-investment, regional policy coordination

The pervasive use of tax incentives is costly for the Caribbean countries, yet the benefits seem limited. Better policy coordination at the regional level is needed to help overcome the collective action problems a...

Tax Concessions and Foreign Direct Investment in the Eastern Caribbean Currency Union

Tax Concessions and Foreign Direct Investment in the Eastern Caribbean Currency Union »

Source: Tax Concessions and Foreign Direct Investment in the Eastern Caribbean Currency Union

Volume/Issue: 2008/257

Series: IMF Working Papers

Author(s): Jingqing Chai , and Rishi Goyal

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2008

ISBN: 9781451871159

Keywords: Corporate taxes, Developing countries, Eastern Caribbean Currency Union, Investment incentives, Foreign direct investment, Import tariffs, Tax policy, Tax competition, Concessions, Incentives

Tax concessions have been employed as a central component of the development strategy in the small island states comprising the Eastern Caribbean Currency Union. This paper compares the costs of concessions in term...

Issues in International Taxation and the Role of the IMF

Issues in International Taxation and the Role of the IMF »

Source: Issues in International Taxation and the Role of the IMF

Volume/Issue: 2013/057

Series: Policy Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 June 2013

ISBN: 9781498341578

Keywords: Fund role, Spillovers, Tax evasion, Taxation, Technical Assistance, Tax revenue, Tax competition, Tax reforms, Tax incentives, tax issue

In the discussion of the Board work program on June 3, 2013, it was urged that the Fund be more present in current discussions of international tax issues. This note reviews key issues and initiatives in this area,...

Spillovers in International Corporate Taxation

Spillovers in International Corporate Taxation »

Source: Spillovers in International Corporate Taxation

Volume/Issue: 2014/071

Series: Policy Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 September 2014

ISBN: 9781498343367

Keywords: Corporate taxes, Developing countries, Spillovers, Taxation, Tax competition, Tax revenue, Tax reforms, Tax incentives, Tax havens, MNEs

This paper explores the nature, significance and policy implications of spillovers in international corporate taxation-the effects of one country's rules and practices on others. It complements current initiatives...

Debt Bias and Other Distortions

Debt Bias and Other Distortions »

Source: Debt Bias and Other Distortions : Crisis-Related Issues in Tax Policy

Volume/Issue: 2009/095

Series: Policy Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 06 December 2009

ISBN: 9781498335928

Keywords: Corporate sector, Credit risk, Debt, Debt conversion, Financial risk, Financial sector, Fiscal policy, Fiscal reforms, Housing, Stock markets

Tax distortions are likely to have encouraged excessive leveraging and other financial market problems evident in the crisis. These effects have been little explored, but are potentially macro-relevant. Taxation ca...

People's Republic of China

People's Republic of China »

Source: People's Republic of China : Tax Policy and Employment Creation

Volume/Issue: 2018/92

Series: IMF Staff Country Reports

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 March 2018

ISBN: 9781484349229

Keywords: Taxation, Tax policy, Labor taxes, Labor supply, Employment, Income taxes, Income distribution, Technical Assistance Reports, China, Tax revenue

This Technical Assistance report presents an international perspective on the employment impact of tax policy, and develops recommendations considering the background in the People's Republic of China. This report...

Tax Incentives in Cambodia

Tax Incentives in Cambodia »

Volume/Issue: 2018/71

Series: IMF Working Papers

Author(s): Manuk Ghazanchyan , Alexander Klemm , and Yong Sarah Zhou

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 March 2018

DOI: http://dx.doi.org/10.5089/9781484347522.001

ISBN: 9781484347522

Keywords: Asia and Pacific, Cambodia, Tax evasion, Tax incentives, Tax competition, Tax holidays, Business Taxes and Subsidies

Cambodia, like its regional peers, offers a number of tax incentives to investors. This paper reviews these incentives to assess their costs and benefits, including their likely effectiveness in attracting capital...

Coordinating Revenue Incentive Policies in the Caribbean

Coordinating Revenue Incentive Policies in the Caribbean »

Volume/Issue: 2020/176

Series: IMF Working Papers

Author(s): Ding Ding , Samira Kalla , Manuel Rosales Torres , and Abdoul Karim Sidibé

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 August 2020

DOI: http://dx.doi.org/10.5089/9781513555973.001

ISBN: 9781513555973

Keywords: tax incentives, tax competition, tourism, foreign direct investment, citizenship-by-investment, regional policy coordination

The pervasive use of tax incentives is costly for the Caribbean countries, yet the benefits seem limited. Better policy coordination at the regional level is needed to help overcome the collective action problems a...

Tax Concessions and Foreign Direct Investment in the Eastern Caribbean Currency Union

Tax Concessions and Foreign Direct Investment in the Eastern Caribbean Currency Union »

Volume/Issue: 2008/257

Series: IMF Working Papers

Author(s): Jingqing Chai , and Rishi Goyal

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2008

DOI: http://dx.doi.org/10.5089/9781451871159.001

ISBN: 9781451871159

Keywords: Corporate taxes, Developing countries, Eastern Caribbean Currency Union, Investment incentives, Foreign direct investment, Import tariffs, Tax policy, Tax competition, Concessions, Incentives

Tax concessions have been employed as a central component of the development strategy in the small island states comprising the Eastern Caribbean Currency Union. This paper compares the costs of concessions in term...