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On the Measurement of Horizontal Inequity

On the Measurement of Horizontal Inequity »

Source: On the Measurement of Horizontal Inequity

Volume/Issue: 1995/135

Series: IMF Working Papers

Author(s): Peter Lambert

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 1995

ISBN: 9781451855654

Keywords: tax system, tax performance, tax reform, tax systems, tax income

This paper makes a new attack on the old problem of measuring horizontal inequity in the income tax. Local measures of inequality of posttax income among pretax equals are proposed, which reflect alternative value...

Fiscal Restructuring in the Group of Seven Major Industrial Countries in the 1990's

Fiscal Restructuring in the Group of Seven Major Industrial Countries in the 1990's »

Source: Fiscal Restructuring in the Group of Seven Major Industrial Countries in the 1990's : Macroeconomic Effects

Volume/Issue: 1995/35

Series: IMF Working Papers

Author(s): Leonardo Bartolini , Steven Symansky , and Assaf Razin

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 1995

ISBN: 9781451845303

Keywords: indirect taxes, capital taxes, tax increases, tax revenues, income taxes

This paper studies the fiscal restructuring of the first half of the 1990s in the major industrial countries. It presents and calibrates a simple model of the labor market and integrates it into a multi-country mac...

The Role of Allocation in a Globalized Corporate Income Tax

The Role of Allocation in a Globalized Corporate Income Tax »

Source: The Role of Allocation in a Globalized Corporate Income Tax

Volume/Issue: 1998/134

Series: IMF Working Papers

Author(s): Jack Mintz

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 1998

ISBN: 9781451855579

Keywords: Corporate taxation, tax harmonization, corporate income tax, taxation, tax base, income taxes, tax rates

The internationalization of business activity has created significant pressures on national corporate tax systems. Rather than abandon the corporate tax field, this paper predicts that governments will develop arra...

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...

Consequences of the Economic and Monetary Union for the Coordination of Tax Systems in the European Union

Consequences of the Economic and Monetary Union for the Coordination of Tax Systems in the European Union »

Source: Consequences of the Economic and Monetary Union for the Coordination of Tax Systems in the European Union : Lessons from the U.S. Experience

Volume/Issue: 1998/115

Series: IMF Working Papers

Author(s): Howell Zee , and Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 August 1998

ISBN: 9781451943016

Keywords: Tax coordination, tax competition, economic union, tax rates, tax systems, tax system, taxation, corporate income tax

With the advent of the economic and monetary union in the European Union (EU), the economic landscape of the EU will bear a striking resemblance to that of the United States in terms of fundamental attributes such...

Optimal Tax/Expenditure Competition Strategy of Governments in the Presence of Time Inconsistency

Optimal Tax/Expenditure Competition Strategy of Governments in the Presence of Time Inconsistency »

Source: Optimal Tax/Expenditure Competition Strategy of Governments in the Presence of Time Inconsistency : The Case for Investment Tax Abacemencs

Volume/Issue: 1990/59

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 1990

ISBN: 9781451965636

Keywords: capital formation, tax competition, tax payments, capital income, tax journal

Businesses which seek the location that offers the highest profitability are likely to consider tax incentives and the level of government services available. However, once a business commits itself to a locality,...

Do Tax Rates Encourage Entrepreneurial Activity?

Do Tax Rates Encourage Entrepreneurial Activity? »

Source: Do Tax Rates Encourage Entrepreneurial Activity?

Volume/Issue: 1997/88

Series: IMF Working Papers

Author(s): Roger Gordon

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 1997

ISBN: 9781451851120

Keywords: tax rate, corporate tax rate, corporate tax, income shifting, investors

When the top personal tax rates are above the corporate rate, high-income individuals have an incentive to reclassify their earnings as corporate rather than personal income for tax purposes. U.S. tax law at least...

Tax Composition and Growth

Tax Composition and Growth »

Source: Tax Composition and Growth : A Broad Cross-Country Perspective

Volume/Issue: 2012/257

Series: IMF Working Papers

Author(s): Santiago Acosta Ormaechea , and Jiae Yoo

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 October 2012

ISBN: 9781616355678

Keywords: Tax composition, growth, income taxes, property taxes, tax revenue, tax structure, consumption taxes,

We investigate the relation between changes in tax composition and long-run economic growth using a new dataset covering a broad cross-section of countries with different income levels. We specifically consider 69...

Trends and Future Directions in Tax Policy Reform

Trends and Future Directions in Tax Policy Reform »

Source: Trends and Future Directions in Tax Policy Reform : A Latin American Perspective

Volume/Issue: 1992/43

Series: IMF Working Papers

Author(s): Parthasarathi Shome

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 1992

ISBN: 9781451846263

Keywords: tax reform, taxation, corporate income tax, tax structure

Tax reform in Latin America during the 1980s emphasized broad-based, low-rate consumption taxes over steeply progressive income and property taxes, primarily to simplify the tax structure and facilitate tax adminis...

Do Taxes Matter for Long-Run Growth? Harberger's Superneutrality Conjecture*

Do Taxes Matter for Long-Run Growth? Harberger's Superneutrality Conjecture* »

Source: Do Taxes Matter for Long-Run Growth? Harberger's Superneutrality Conjecture

Volume/Issue: 1995/79

Series: IMF Working Papers

Author(s): Patrick Asea , Gian Milesi-Ferretti , and Enrique Mendoza

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 August 1995

ISBN: 9781451955798

Keywords: tax rates, tax structure, taxation, income taxes, effects of taxation

Harberger’s superneutrality conjecture contends that, although in theory the mix of direct and indirect taxes affects investment and growth, in practice growth effects of taxation are negligible. This paper...