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Fiscal Devaluation and Fiscal Consolidation

Fiscal Devaluation and Fiscal Consolidation »

Source: Fiscal Devaluation and Fiscal Consolidation : The VAT in Troubled Times

Volume/Issue: 2012/85

Series: IMF Working Papers

Author(s): Michael Keen , and Ruud A. Mooij

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2012

ISBN: 9781475502480

Keywords: value-added tax, tax reform, vat, taxation, tax rates, fiscal consolidation, tax changes, Subsidies, and Revenue: General,

This paper focuses on two core tax design issues that arise in addressing current fiscal challenges. It first explores the idea, prominent in troubled Eurozone countries, of a "fiscal devaluation": shifting from so...

Debt, Taxes, and Banks

Debt, Taxes, and Banks »

Source: Debt, Taxes, and Banks

Volume/Issue: 2012/48

Series: IMF Working Papers

Author(s): Michael Keen , and Ruud Mooij

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 2012

ISBN: 9781463937096

Keywords: Bank taxation, corporate tax, debt bias, leverage, tax rate, capital requirement, deposit insurance, bank capital, Business Taxes and Subsidies including sales and value-added (VAT),

Understanding the impact of the asymmetric tax treatment of debt and equity on the capital structures of financial institutions is critical to shaping and assessing responses to the problem of excessive leverage th...

A Partial Race to the Bottom

A Partial Race to the Bottom »

Source: A Partial Race to the Bottom : Corporate Tax Developments in Emerging and Developing Economies

Volume/Issue: 2012/28

Series: IMF Working Papers

Author(s): Junhyung Park , Sukhmani Bedi , S. M. Ali Abbas , and Alexander Klemm

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 2012

ISBN: 9781463933135

Keywords: Effective Tax Rates, Corporate Income Tax, Special Economic Zones, Low-Income Countries, Developing Economies, tax rate, tax competition, corporate tax, tax revenues, Business Taxes and Subsidies including sales and value-added (VAT),

This paper assembles a new dataset on corporate income tax regimes in 50 emerging and developing economies over 1996-2007 and analyzes their impact on corporate tax revenues and domestic and foreign investment. It...

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 Devaluation and Fiscal Consolidation
			: The VAT in Troubled Times

Fiscal Devaluation and Fiscal Consolidation : The VAT in Troubled Times »

Volume/Issue: 2012/85

Series: IMF Working Papers

Author(s): Michael Keen , and Ruud A. Mooij

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2012

DOI: http://dx.doi.org/10.5089/9781475502480.001

ISBN: 9781475502480

Keywords: value-added tax, tax reform, vat, taxation, tax rates, fiscal consolidation, tax changes, Subsidies, and Revenue: General,

This paper focuses on two core tax design issues that arise in addressing current fiscal challenges. It first explores the idea, prominent in troubled Eurozone countries, of a "fiscal devaluation": shifting from so...

Debt, Taxes, and Banks

Debt, Taxes, and Banks »

Volume/Issue: 2012/48

Series: IMF Working Papers

Author(s): Michael Keen , and Ruud Mooij

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 2012

DOI: http://dx.doi.org/10.5089/9781463937096.001

ISBN: 9781463937096

Keywords: Bank taxation, corporate tax, debt bias, leverage, tax rate, capital requirement, deposit insurance, bank capital, Business Taxes and Subsidies including sales and value-added (VAT),

Understanding the impact of the asymmetric tax treatment of debt and equity on the capital structures of financial institutions is critical to shaping and assessing responses to the problem of excessive leverage th...

A Partial Race to the Bottom
			: Corporate Tax Developments in Emerging and Developing Economies

A Partial Race to the Bottom : Corporate Tax Developments in Emerging and Developing Economies »

Volume/Issue: 2012/28

Series: IMF Working Papers

Author(s): Junhyung Park , Sukhmani Bedi , S. M. Ali Abbas , and Alexander Klemm

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 2012

DOI: http://dx.doi.org/10.5089/9781463933135.001

ISBN: 9781463933135

Keywords: Effective Tax Rates, Corporate Income Tax, Special Economic Zones, Low-Income Countries, Developing Economies, tax rate, tax competition, corporate tax, tax revenues, Business Taxes and Subsidies including sales and value-added (VAT),

This paper assembles a new dataset on corporate income tax regimes in 50 emerging and developing economies over 1996-2007 and analyzes their impact on corporate tax revenues and domestic and foreign investment. It...

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,...