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The Effect of Expected Effective Corporate Tax Rates on Incremental Financing Decisions

The Effect of Expected Effective Corporate Tax Rates on Incremental Financing Decisions »

Source: The Effect of Expected Effective Corporate Tax Rates on Incremental Financing Decisions

Volume/Issue: 1997/46

Series: IMF Working Papers

Author(s): Reint Gropp

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 April 1997

ISBN: 9781451973969

Keywords: effective tax rates, corporate tax rates, investment tax credits, tax rate, corporate tax

This paper uses U.S. panel data to estimate the effect of expected effective corporate tax rates on firm’s leverage. The paper directly estimates expected corporate tax rates using rational expectations. The...

Japan's Corporate Income Tax-Overview and Challenges

Japan's Corporate Income Tax-Overview and Challenges »

Source: Japan's Corporate Income Tax-Overview and Challenges

Volume/Issue: 2008/70

Series: IMF Working Papers

Author(s): Thomas Dalsgaard

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2008

ISBN: 9781451869323

Keywords: Corporate tax, effective tax rates, investment location, tax system, corporate income tax, tax rate,

The structure of Japan's corporate income tax system is broadly in line with those of other G7 countries. However, relatively high marginal and average effective tax rates prompt the question of whether adjustments...

Effective Average Tax Rates for Permanent Investment

Effective Average Tax Rates for Permanent Investment »

Source: Effective Average Tax Rates for Permanent Investment

Volume/Issue: 2008/56

Series: IMF Working Papers

Author(s): Alexander Klemm

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2008

ISBN: 9781451869187

Keywords: effective tax rates, discrete investment, tax holidays, tax rates, taxation, personal taxes, capital stock,

This paper extends the effective average tax rate (EATR) developed in Devereux and Griffith (2003) by relaxing the assumption of a one-period perturbation in the capital stock. Instead it allows a permanent investm...

Fiscal Policy Multipliers in Small States

Fiscal Policy Multipliers in Small States »

Source: Fiscal Policy Multipliers in Small States

Volume/Issue: 2019/72

Series: IMF Working Papers

Author(s): Ali Alichi , Ippei Shibata , and Kadir Tanyeri

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 26 March 2019

ISBN: 9781498303996

Keywords: Business cycles, Real interest rates, Exchange rate depreciation, Government consumption, Public investments, Government Spending, Fiscal Policy, Fiscal Multipliers., WEO, government investment

Government debt in many small states has risen beyond sustainable levels and some governments are considering fiscal consolidation. This paper estimates fiscal policy multipliers for small states using two distinct...

Guidance Note for the Use of Third-Party Indicators in Fund Reports

Guidance Note for the Use of Third-Party Indicators in Fund Reports »

Source: Guidance Note for the Use of Third-Party Indicators in Fund Reports

Volume/Issue: 2018/044

Series: Policy Papers

Author(s): International Monetary Fund. Strategy, Policy, & Review Department;International Monetary Fund. Statistics Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 13 September 2018

ISBN: 9781498309622

Keywords: Financial statistics, Corporate income taxes, Interest rates, Private sector involvement, Public investments, TPI, article IV consultation, staff report, fund report, source data

This note provides guidance on use of third-party indicators (TPIs) in Fund reports, in line with the policy endorsed by the Board in November 2017....

Policy Trade-Offs in Building Resilience to Natural Disasters: The Case of St. Lucia1

Policy Trade-Offs in Building Resilience to Natural Disasters: The Case of St. Lucia1 »

Source: Policy Trade-Offs in Building Resilience to Natural Disasters: The Case of St. Lucia

Volume/Issue: 2019/54

Series: IMF Working Papers

Author(s): Alessandro Cantelmo , Leo Bonato , Giovanni Melina , and Gonzalo Salinas

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 March 2019

ISBN: 9781498302654

Keywords: Real interest rates, Cost of capital, Total factor productivity, Capital, Private investments, Climate Change, Natural Disasters and Their Management, Government Policy, public capital, Papageorgiou

Resilience to climate change and natural disasters hinges on two fundamental elements: financial protection -insurance and self-insurance- and structural protection -investment in adaptation. Using a dynamic genera...

Indonesia's Public Wealth: A Balance Sheet Approach to Fiscal Policy Analysis

Indonesia's Public Wealth: A Balance Sheet Approach to Fiscal Policy Analysis »

Source: Indonesia's Public Wealth: A Balance Sheet Approach to Fiscal Policy Analysis

Volume/Issue: 2019/81

Series: IMF Working Papers

Author(s): Majdeline El Rayess , Avril Halstead , Jason Harris , John Ralyea , and Alexander Tieman

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 24 April 2019

ISBN: 9781498303798

Keywords: Financial soundness indicators, Economic growth, Interest rate increases, Real interest rates, Public financial corporations, Public Sector Balance Sheet, Intertemporal Fiscal Balances, Public Investment, Indonesia., intertemporal

Public sector balance sheets (PSBS) provide a framework for comprehensive and deep analysis of fiscal risks and policies. To illustrate these benefits, this paper shows how PSBS analysis can be applied to assess ri...

Financial Frictions and Stimulative Effects of Temporary Corporate Tax Cuts1

Financial Frictions and Stimulative Effects of Temporary Corporate Tax Cuts1 »

Source: Financial Frictions and Stimulative Effects of Temporary Corporate Tax Cuts

Volume/Issue: 2019/97

Series: IMF Working Papers

Author(s): William Gbohoui , and Rui Castro

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 May 2019

ISBN: 9781498300889

Keywords: Tax revenue, Business cycles, Flow of funds, Interest rate determination, Corporate income taxes, Corporate Tax Policy, Financing Frictions, Investment Dynamics, Fiscal Policy Multipliers, Firm Heterogeneity.

This paper uses an industry equilibrium model where some firms are financially constrained to quantify the effects of a transitory corporate tax cut funded by a future tax increase on the U.S. economy. It finds tha...

The Effect of Expected Effective Corporate Tax Rates on Incremental Financing Decisions

The Effect of Expected Effective Corporate Tax Rates on Incremental Financing Decisions »

Volume/Issue: 1997/46

Series: IMF Working Papers

Author(s): Reint Gropp

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 April 1997

DOI: http://dx.doi.org/10.5089/9781451973969.001

ISBN: 9781451973969

Keywords: effective tax rates, corporate tax rates, investment tax credits, tax rate, corporate tax

This paper uses U.S. panel data to estimate the effect of expected effective corporate tax rates on firm’s leverage. The paper directly estimates expected corporate tax rates using rational expectations. The...

Japan's Corporate Income Tax-Overview and Challenges

Japan's Corporate Income Tax-Overview and Challenges »

Volume/Issue: 2008/70

Series: IMF Working Papers

Author(s): Thomas Dalsgaard

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2008

DOI: http://dx.doi.org/10.5089/9781451869323.001

ISBN: 9781451869323

Keywords: Corporate tax, effective tax rates, investment location, tax system, corporate income tax, tax rate,

The structure of Japan's corporate income tax system is broadly in line with those of other G7 countries. However, relatively high marginal and average effective tax rates prompt the question of whether adjustments...