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Base Erosion, Profit Shifting and Developing Countries1

Base Erosion, Profit Shifting and Developing Countries1 »

Source: Base Erosion, Profit Shifting and Developing Countries

Volume/Issue: 2015/118

Series: IMF Working Papers

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 May 2015

ISBN: 9781513563831

Keywords: Corporate income tax, BEPS, tax avoidance, international taxation, tax, tax rates, tax rate, tax bases, tax base, Business Taxes and Subsidies

International corporate tax issues are prominent in public debate, notably with the G20-OECD project addressing Base Erosion and Profit Shifting (‘BEPS'). But while there is considerable empirical evidence for adva...

Growth, Governance, and Fiscal Policy Transmission Channels in Low-Income Countries

Growth, Governance, and Fiscal Policy Transmission Channels in Low-Income Countries »

Source: Growth, Governance, and Fiscal Policy Transmission Channels in Low-Income Countries

Volume/Issue: 2003/237

Series: IMF Working Papers

Author(s): Naoko Kojo , Arye Hillman , and Emanuele Baldacci

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2003

ISBN: 9781451875737

Keywords: Growth, low-income countries, public spending, fiscal deficit, fiscal contractions, expansionary fiscal, National Deficit Surplus, low-income countries and Finance, Taxation, Deficit

Private investment is the principal transmission channel through which fiscal policy affects growth in high-income countries. In low-income countries, governance and also other considerations suggest that the prima...

Base Erosion, Profit Shifting and Developing Countries

Base Erosion, Profit Shifting and Developing Countries »

Volume/Issue: 2015/118

Series: IMF Working Papers

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 May 2015

DOI: http://dx.doi.org/10.5089/9781513563831.001

ISBN: 9781513563831

Keywords: Corporate income tax, BEPS, tax avoidance, international taxation, tax, tax rates, tax rate, tax bases, tax base, Business Taxes and Subsidies

International corporate tax issues are prominent in public debate, notably with the G20-OECD project addressing Base Erosion and Profit Shifting (‘BEPS'). But while there is considerable empirical evidence for adva...

Growth, Governance, and Fiscal Policy Transmission Channels in Low-Income Countries

Growth, Governance, and Fiscal Policy Transmission Channels in Low-Income Countries »

Volume/Issue: 2003/237

Series: IMF Working Papers

Author(s): Naoko Kojo , Arye Hillman , and Emanuele Baldacci

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2003

DOI: http://dx.doi.org/10.5089/9781451875737.001

ISBN: 9781451875737

Keywords: Growth, low-income countries, public spending, fiscal deficit, fiscal contractions, expansionary fiscal, National Deficit Surplus, low-income countries and Finance, Taxation, Deficit

Private investment is the principal transmission channel through which fiscal policy affects growth in high-income countries. In low-income countries, governance and also other considerations suggest that the prima...