Search Results

You are looking at 1 - 10 of 116 items

  • Keyword: income tax x
  • Keywords: tax rate x
Clear All Modify Search
Iceland: Technical Assistance Report-Optimal Reform and Distributional Analysis of the Personal Income Tax

Iceland: Technical Assistance Report-Optimal Reform and Distributional Analysis of the Personal Income Tax »

Source: Iceland : Technical Assistance Report-Optimal Reform and Distributional Analysis of the Personal Income Tax

Volume/Issue: 2015/315

Series: IMF Staff Country Reports

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 November 2015

ISBN: 9781513524047

Keywords: tax, income tax, taxes, tax rates, tax rate

This paper discusses key findings and recommendations of the Technical Assistance Report on Optimal Reform and Distributional Analysis of the Personal Income Tax (PIT). With regard to reforming the PIT schedule, it...

Kingdom of the Netherlands

Kingdom of the Netherlands »

Source: Kingdom of the Netherlands : Netherlands: Selected Issues-The Labor Income Tax Credit in an International Perspective

Volume/Issue: 2001/96

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 06 July 2001

ISBN: 9781451829471

Keywords: tax credit, tax rate, labor income, tax rates, labor force

Compared with its U.S. and U.K. counterparts, the Labor Tax Credit (LTC) is likely to have more limited effects on incentives for primary-earners to enter the labor force, because of the smaller size of the credit....

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...

Zambia: Selected Issues

Zambia: Selected Issues »

Source: Zambia : Selected Issues

Volume/Issue: 2015/153

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. African Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 June 2015

ISBN: 9781513556253

Keywords: tax, income tax, tax rate, revenue, revenues

This Selected Issues paper presents an analysis of change in Zambia's mining fiscal regime. Foreign investment has revived Zambia's mining sector. However, its mining sector's direct contribution to government reve...

Zambia: Selected Issues

Zambia: Selected Issues »

Source: Zambia : Selected Issues

Volume/Issue: 2015/153

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. African Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 June 2015

ISBN: 9781513556253

Keywords: tax, income tax, tax rate, revenue, revenues

This Selected Issues paper presents an analysis of change in Zambia's mining fiscal regime. Foreign investment has revived Zambia's mining sector. However, its mining sector's direct contribution to government reve...

Zambia: Selected Issues

Zambia: Selected Issues »

Source: Zambia : Selected Issues

Volume/Issue: 2015/153

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. African Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 June 2015

ISBN: 9781513556253

Keywords: tax, income tax, tax rate, revenue, revenues

This Selected Issues paper presents an analysis of change in Zambia's mining fiscal regime. Foreign investment has revived Zambia's mining sector. However, its mining sector's direct contribution to government reve...

Zambia: Selected Issues

Zambia: Selected Issues »

Source: Zambia : Selected Issues

Volume/Issue: 2015/153

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. African Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 June 2015

ISBN: 9781513556253

Keywords: tax, income tax, tax rate, revenue, revenues

This Selected Issues paper presents an analysis of change in Zambia's mining fiscal regime. Foreign investment has revived Zambia's mining sector. However, its mining sector's direct contribution to government reve...

Czech Republic

Czech Republic »

Source: Czech Republic : Selected Issues

Volume/Issue: 2008/40

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 January 2008

ISBN: 9781451810271

Keywords: tax rate, income tax, personal income tax, corporate income tax

This paper reviews the fiscal reform of the Czech Republic, its key reform measures, and structural implications. The study also focuses on key challenges and demographic pressures facing the Czech economy, and des...

The Czech Republic: Selected Issues

The Czech Republic: Selected Issues »

Source: Czech Republic : Selected Issues

Volume/Issue: 2008/40

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 January 2008

ISBN: 9781451810271

Keywords: tax rate, income tax, personal income tax, corporate income tax

This paper reviews the fiscal reform of the Czech Republic, its key reform measures, and structural implications. The study also focuses on key challenges and demographic pressures facing the Czech economy, and des...

The Czech Republic: Selected Issues

The Czech Republic: Selected Issues »

Source: Czech Republic : Selected Issues

Volume/Issue: 2008/40

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 January 2008

ISBN: 9781451810271

Keywords: tax rate, income tax, personal income tax, corporate income tax

This paper reviews the fiscal reform of the Czech Republic, its key reform measures, and structural implications. The study also focuses on key challenges and demographic pressures facing the Czech economy, and des...