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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...

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...

The Disappearing Tax Base

The Disappearing Tax Base »

Source: The Disappearing Tax Base : Is Foreign Direct Investment (FDI) Eroding Corporate Income Taxes?

Volume/Issue: 2000/173

Series: IMF Working Papers

Author(s): Reint Gropp , and Kristina Kostial

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 2000

ISBN: 9781451858624

Keywords: Corporate taxation, simulations, OECD countries, corporate tax, tax rate, tax revenues, corporate income tax, corporate tax rate

This paper analyzes the link between FDI, corporate taxation, and corporate tax revenues. We find strong evidence that FDI in (out) flows are affected by tax regimes in the host (home) countries and FDI flows in tu...

A Superior Hybrid Cash-Flow Taxon Corporations

A Superior Hybrid Cash-Flow Taxon Corporations »

Source: A Superior Hybrid Cash-Flow Taxon Corporations

Volume/Issue: 2006/117

Series: IMF Working Papers

Author(s): Howell Zee

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2006

ISBN: 9781451863772

Keywords: Corporate income tax, cash-flow tax, tax reform, fixed assets, tax rate, rate of return, tax liability, Taxation, Subsidies, and Revenue: General

This paper proposes a new hybrid cash-flow tax on corporations that, on one hand, taxes only excess corporate profits as they accrue, and, on the other hand, treats real and financial transactions neutrally. It is,...

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

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

DOI: http://dx.doi.org/10.5089/9781451845303.001

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...

Tax Composition and Growth
			: A Broad Cross-Country Perspective

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

DOI: http://dx.doi.org/10.5089/9781616355678.001

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...

The Disappearing Tax Base
			: Is Foreign Direct Investment (FDI) Eroding Corporate Income Taxes?

The Disappearing Tax Base : Is Foreign Direct Investment (FDI) Eroding Corporate Income Taxes? »

Volume/Issue: 2000/173

Series: IMF Working Papers

Author(s): Reint Gropp , and Kristina Kostial

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 2000

DOI: http://dx.doi.org/10.5089/9781451858624.001

ISBN: 9781451858624

Keywords: Corporate taxation, simulations, OECD countries, corporate tax, tax rate, tax revenues, corporate income tax, corporate tax rate

This paper analyzes the link between FDI, corporate taxation, and corporate tax revenues. We find strong evidence that FDI in (out) flows are affected by tax regimes in the host (home) countries and FDI flows in tu...

A Superior Hybrid Cash-Flow Taxon Corporations

A Superior Hybrid Cash-Flow Taxon Corporations »

Volume/Issue: 2006/117

Series: IMF Working Papers

Author(s): Howell Zee

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2006

DOI: http://dx.doi.org/10.5089/9781451863772.001

ISBN: 9781451863772

Keywords: Corporate income tax, cash-flow tax, tax reform, fixed assets, tax rate, rate of return, tax liability, Taxation, Subsidies, and Revenue: General

This paper proposes a new hybrid cash-flow tax on corporations that, on one hand, taxes only excess corporate profits as they accrue, and, on the other hand, treats real and financial transactions neutrally. It is,...