Search Results

You are looking at 1 - 10 of 78 items :

  • Keyword: taxation, x
Clear All Modify Search
Tax Law Design and Drafting, Volume 1

Tax Law Design and Drafting, Volume 1 »

Series: Books

Author(s): Victor Thuronyi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 August 1996

DOI: http://dx.doi.org/10.5089/9781557755872.071

ISBN: 9781557755872

Keywords: inflation, vat, social security, taxation, tax administration

Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical mod...

Tax harmonization in the European Community
			: Policy Issues and Analysis

Tax harmonization in the European Community : Policy Issues and Analysis »

Series: Occasional Papers

Author(s): George Kopits

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 March 1992

DOI: http://dx.doi.org/10.5089/9781557752253.084

ISBN: 9781557752253

Keywords: taxation, tax rates, tax harmonization, tax systems, tax evasion

Tax harmonization is an integral part of completing the single European market. Expansion of the single market to the European Economic Area, and eventually to some Eastern European countries, suggests that the EC...

Hiding in the Shadows
			: The Growth of the Underground Economy

Hiding in the Shadows : The Growth of the Underground Economy »

Series: Economic Issues

Author(s): Dominik Enste , and Friedrich Schneider

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 April 2002

DOI: http://dx.doi.org/10.5089/9781589060968.051

ISBN: 9781589060968

Keywords: tax rates, labor force, taxation, tax revenues, tax evasion

Examines the role of the shadow, or underground, economy. Looks at ways of measuring it, the relationship between the shadow economy and the main stream economy, why it has been growing in size, and its effects on...

Tax Policy Options for a United Germany

Tax Policy Options for a United Germany »

Source: Tax Policy Options for a United Germany

Volume/Issue: 1990/89

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 1990

ISBN: 9781451952216

Keywords: tax system, taxation, tax reform, tax revenues, tax rates

A central requirement in the rapid movement of German Democratic Republic (GDR) toward a market economy is the introduction of a market-oriented tax system. The paper highlights the main features of the traditional...

Economic Interdependence and the International Implications of Supply-Side Policies*

Economic Interdependence and the International Implications of Supply-Side Policies* »

Source: Economic Interdependence and the International Implications of Supply-Side Policies

Volume/Issue: 1988/71

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 August 1988

ISBN: 9781451959642

Keywords: taxation, capital movements, fiscal deficit, tax rates, foreign capital

This paper analyzes the implications of growing international economic integration for the conduct of structural policy. Section I points out that the internationalization of financial intermediation has raised the...

Causes, Benefits, and Risks of Business Tax Incentives

Causes, Benefits, and Risks of Business Tax Incentives »

Source: Causes, Benefits, and Risks of Business Tax Incentives

Volume/Issue: 2009/21

Series: IMF Working Papers

Author(s): Alexander Klemm

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 2009

ISBN: 9781451871685

Keywords: effective tax rates, tax system, tax rates, taxation,

This paper provides an updated overview of tax incentives for business investment. It begins by noting that tax competition is likely to be a major force driving countries' tax reforms, and discusses tax incentives...

Is there a Need for Harmonizing Capital Income Taxes within EC Countries?*

Is there a Need for Harmonizing Capital Income Taxes within EC Countries?* »

Source: Is there a Need for Harmonizing Capital Income Taxes within EC Countries?

Volume/Issue: 1990/17

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 1990

ISBN: 9781451922905

Keywords: tax rates, taxation, tax systems, tax system, tax competition

This paper describes how growing economic integration within the European Community increases the scope for any one EC country to impose adverse externalities on other member countries by manipulating its capital i...

Taxation and Leverage in International Banking

Taxation and Leverage in International Banking »

Source: Taxation and Leverage in International Banking

Volume/Issue: 2012/281

Series: IMF Working Papers

Author(s): Grace Weishi Gu , Ruud A. Mooij , and Tigran Poghosyan

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 November 2012

ISBN: 9781475572209

Keywords: Bank taxation, corporate tax, debt bias, leverage, international tax, subsidiaries, capital requirement, capital structure, tax differences

This paper explores how corporate taxes affect the financial structure of multinational banks. Guided by a simple theory of optimal capital structure it tests (i) whether corporate taxes induce subsidiary banks to...

1 Tax Legislative Process

1 Tax Legislative Process »

Source: Tax Law Design and Drafting, Volume 1

Series: Books

Author(s): Victor Thuronyi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 August 1996

ISBN: 9781557755872

Keywords: inflation, vat, social security, taxation, tax administration

I. Institutionalizing the Tax Reform Process A. In General An enormous amount has been written on the ideal structure of tax laws or on specific techni...

2 Legal Framework for Taxation

2 Legal Framework for Taxation »

Source: Tax Law Design and Drafting, Volume 1

Series: Books

Author(s): Victor Thuronyi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 August 1996

ISBN: 9781557755872

Keywords: inflation, vat, social security, taxation, tax administration

Modern fiscal systems emerged in Western Europe and North America during the half century that followed the American and French Revolutions. Although modern income and turnover taxes did not yet exist, by th...