Search Results

You are looking at 1 - 10 of 101 items :

  • Keyword: taxation, x
Clear All Modify Search
Fiscal Federalism in Theory and Practice

Fiscal Federalism in Theory and Practice »

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 September 1997

DOI: http://dx.doi.org/10.5089/9781557756633.071

ISBN: 9781557756633

Keywords: tax administration, taxation, intergovernmental fiscal relations, tax revenue, local governments

Over the past few decades, a clear trend has emerged worldwide toward the devolution of spending and, to a lesser extent, revenue-raising responsibilities to state and local levels of government. One view is that t...

Do Taxes Matter for Long-Run Growth? Harberger's Superneutrality Conjecture*

Do Taxes Matter for Long-Run Growth? Harberger's Superneutrality Conjecture* »

Source: Do Taxes Matter for Long-Run Growth? Harberger's Superneutrality Conjecture

Volume/Issue: 1995/79

Series: IMF Working Papers

Author(s): Patrick Asea , Gian Milesi-Ferretti , and Enrique Mendoza

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 August 1995

ISBN: 9781451955798

Keywords: tax rates, tax structure, taxation, income taxes, effects of taxation

Harberger’s superneutrality conjecture contends that, although in theory the mix of direct and indirect taxes affects investment and growth, in practice growth effects of taxation are negligible. This paper...

Treatment of Intercompany Transfer Pricing for Tax Purposes

Treatment of Intercompany Transfer Pricing for Tax Purposes »

Source: Treatment of Intercompany Transfer Pricing for Tax Purposes : A Survey of Legislative and Administrative Issues

Volume/Issue: 1992/77

Series: IMF Working Papers

Author(s): Yuichi Ikeda

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 1992

ISBN: 9781451849929

Keywords: tax authorities, international tax, double taxation

Tax authorities in several countries have intensified their surveillance of intercompany transfer pricing in recent years. This paper examines the legislative and administrative issues related to the treatment of i...

From Stimulus to Consolidation: Revenue and Expenditure Policies in Advanced and Emerging Economies

From Stimulus to Consolidation: Revenue and Expenditure Policies in Advanced and Emerging Economies »

Source: From Stimulus to Consolidation : Revenue and Expenditure Policies in Advanced and Emerging Economies

Series: Departmental Papers / Policy Papers

Author(s): Benedict Clements , Juan Toro R. , and Victoria Perry

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 06 October 2010

ISBN: 9781616350420

Keywords: pension, retirement, tax rates, pensions, taxation

This paper identifies policy tools that could be used for fiscal consolidation in advanced and emerging economies in the years ahead. The consolidation strategy, particularly in advanced countries, should aim to st...

The Japanese Tax Reform

The Japanese Tax Reform »

Source: The Japanese Tax Reform : Efficiency Versus Equity

Volume/Issue: 1990/86

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 1990

ISBN: 9781451953701

Keywords: tax reform, tax system, taxation, indirect tax, consumption tax

Efficiency, equity (fairness), and simplicity are three key words in characterizing the principles of proposed tax reforms in many countries. The internationalization of the financial market through capital mobilit...

Territorial vs. Worldwide Corporate Taxation

Territorial vs. Worldwide Corporate Taxation »

Source: Territorial vs. Worldwide Corporate Taxation : Implications for Developing Countries

Volume/Issue: 2013/205

Series: IMF Working Papers

Author(s): Thornton Matheson , Victoria Perry , and Chandara Veung

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 03 October 2013

ISBN: 9781484329764

Keywords: international corporate income tax, worldwide taxation, territorial taxation, foreign direct investment in developing countries, tax, taxation, taxes, tax rates, tax rate, Business Taxes and Subsidies,

Global investment patterns mean that effective taxation of foreign investors is of increasing importance to the economies of lower income countries. It is thus of considerable concern that the historical framework...

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...

Tax Incentives and International Capital Flows

Tax Incentives and International Capital Flows »

Source: Tax Incentives and International Capital Flows : The Case of the United States and Japan

Volume/Issue: 1989/5

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 1989

ISBN: 9781451929508

Keywords: tax wedge, taxation, cost of capital, international capital flows, capital flows

This paper explores how the tax treatment of investment and savings affects international capital flows as well as national and global welfare. Focusing on portfolio investment, it evaluates the international effec...

CHAPTER 1 Introduction

CHAPTER 1 Introduction »

Source: From Stimulus to Consolidation : Revenue and Expenditure Policies in Advanced and Emerging Economies

Series: Departmental Papers / Policy Papers

Author(s): Benedict Clements , Juan Toro R. , and Victoria Perry

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 06 October 2010

ISBN: 9781616350420

Keywords: pension, retirement, tax rates, pensions, taxation

This paper seeks to identify policy tools that could be used for fiscal consolidation in advanced and emerging countries in the wake of the global financial crisis. Issues related to the size and timing of f...

CHAPTER 2 Expenditure Reform

CHAPTER 2 Expenditure Reform »

Source: From Stimulus to Consolidation : Revenue and Expenditure Policies in Advanced and Emerging Economies

Series: Departmental Papers / Policy Papers

Author(s): Benedict Clements , Juan Toro R. , and Victoria Perry

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 06 October 2010

ISBN: 9781616350420

Keywords: pension, retirement, tax rates, pensions, taxation

Expenditure Reform: Key Principles Expenditure reforms should be guided by two objectives: Improving the efficien...