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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...

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...

Une politique fiscale pour les pays en développement

Une politique fiscale pour les pays en développement »

Source: 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

ISBN: 9781589060210

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

Pourquoi payons-nous des impôts? Simplement parce que, en attendant une meilleure solution, c’est le seul moyen pratique, pour les pouvoirs publics, d’obtenir les ressources dont il...

Back Matter

Back Matter »

Source: 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

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...

Political Institutions, State Building, and Tax Capacity

Political Institutions, State Building, and Tax Capacity »

Source: Political Institutions, State Building, and Tax Capacity : Crossing the Tipping Point

Volume/Issue: 2016/233

Series: IMF Working Papers

Author(s): Vitor Gaspar , Laura Jaramillo , and Philippe Wingender

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 December 2016

ISBN: 9781475558142

Keywords: Nigeria, Political economy, Income taxes, Taxation, Tax evasion, Sub-Saharan Africa, Tax administration, Spain, Western Hemisphere, China

An empirical finding by Gaspar, Jaramillo and Wingender (2016) shows that once countries cross a tax-to-GDP threshold of around 12¾ percent, real GDP per capita increases sharply and in a sustained manner over the...

U.S. Corporate Income Tax Reform and its Spillovers

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

DOI: http://dx.doi.org/10.5089/9781498348942.001

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...

Front Matter

Front Matter »

Source: 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

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...

Women Are Key for Future Growth

Women Are Key for Future Growth »

Source: Women Are Key for Future Growth : Evidence from Canada

Volume/Issue: 2017/166

Series: IMF Working Papers

Author(s): Bengt Petersson , Rodrigo Mariscal , and Kotaro Ishi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 July 2017

ISBN: 9781484309247

Keywords: Labor productivity, Taxation, Western Hemisphere, Canada, female participation, benefit system, Personal Income and Other Nonbusiness Taxes and Subsidies, Labor Force and Employment, Size, and Structure

How important are female workers for economic growth? This paper presents empirical evidence that an increase in female labor force participation is positively associated with labor productivity growth. Using panel...

Reaching the MDGs

Reaching the MDGs »

Source: Reaching the MDGs : An Action Plan for Trade

Volume/Issue: 2010/14

Series: IMF Staff Position Notes

Author(s): Brad McDonald , Rob Gregory , and Katrin Elborgh-Woytek

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 September 2010

ISBN: 9781455265343

Keywords: Exports, Export competitiveness, Emerging markets, Developed countries, Low-income developing countries, International trade, Millennium Development Goals, Trade integration, Tax reforms, Trade policy

The actions proposed here focus on trade integration, substantially increasing exports of the poorest countries and helping them to meet the Millennium Development Goals. As the foundation for these ambitions, we e...

Political Institutions, State Building, and Tax Capacity
			: Crossing the Tipping Point

Political Institutions, State Building, and Tax Capacity : Crossing the Tipping Point »

Volume/Issue: 2016/233

Series: IMF Working Papers

Author(s): Vitor Gaspar , Laura Jaramillo , and Philippe Wingender

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 December 2016

DOI: http://dx.doi.org/10.5089/9781475558142.001

ISBN: 9781475558142

Keywords: Nigeria, Political economy, Income taxes, Taxation, Tax evasion, Sub-Saharan Africa, Tax administration, Spain, Western Hemisphere, China

An empirical finding by Gaspar, Jaramillo and Wingender (2016) shows that once countries cross a tax-to-GDP threshold of around 12¾ percent, real GDP per capita increases sharply and in a sustained manner over the...