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Business and Economics > Corporate Taxation

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Cover Technical Notes and Manuals
Corporate Income Tax Gap Estimation by using Bottom-Up Techniques in Selected Countries: Revenue Administration Gap Analysis Program
Patricio A Barra
,
Mr. Eric Hutton
, and
Polina Prokof'yeva
This technical note describes bottom-up CIT gap estimation techniques applied by revenue administrations in the following highly experienced countries in this approach: Australia, Brazil, Canada, Denmark, Sweden, the United Kingdom, and the United States. The main topics included in the descriptions are techniques applied, CIT gap results, advantages and disadvantages of different available options, and future developments and recommendations for any revenue administration interested in starting bottom-up CIT gap estimation programs having no prior experience.
Keywords:
Tax Administration; Tax Compliance; Corporate Income Tax; Tax Gap; Tax Evasion; Random Audit Program; Risk-Based Audits; bottom-up technique; CIT gap; gap definition; Ra-GAP team; members of the Revenue Administration Gap Analysis Program; Auditing; Revenue Administration Gap Analysis Program (RA-GAP); Small and medium enterprises
Cover IMF Staff Country Reports
Denmark: Selected Issues
International Monetary Fund. European Dept.
This Selected Issues paper analyzes investment slowdown in Denmark. The post-global financial crisis (GFC) weakness in Denmark’s aggregate investment cannot be fully explained by the output slowdown. The baseline accelerator model confirms that output slowdown played a role, but post-GFC investment has fallen beyond the level explained by output movements in most of the post-GFC period. Most recently, investment converged to the level explained by output movements. The augmented accelerator model suggests that additional factors, such as high leverage, weak competition, and elevated policy uncertainty, also had a significant impact. Panel regressions using a panel of advanced economies show that reduction in leverage and product market reforms can boost investment in the medium term. Well-designed policies are needed to boost private investment.
Keywords:
ISCR; CR; firm; interest rate; asset; investment; product market reform; investment slowdown; interest rate shock; IMF staff calculation; exit tax; high-tech firm; tax rate; Consumption; Pension spending; Income; Asset prices; Commodity markets; Global
Cover IMF Staff Country Reports
Germany: Selected Issues
International Monetary Fund
This Selected Issues paper analyzes labor market asymmetries and macroeconomic adjustment in Germany. Empirical work reported shows that in Germany, negative demand shocks increase the unemployment rate by more than the decrease in the unemployment rate caused by a comparable-sized positive demand shock. The contribution of labor costs to explaining the high level of unemployment, particularly since unification, is studied. Empirical estimates are obtained for the wage gap—the deviation of actual labor costs from warranted labor costs based on estimated production functions assuming competitive factor markets and full employment.
Keywords:
ISCR; CR; enterprise; Länder; replacement rate; labor market; wage-price mechanism; monetary policy; dispersion pattern; Unemployment rate; Pension spending; Pensions; Wage gap; Unemployment; Global; Eastern Europe; Europe
Cover Tax harmonization in the European Community
Tax harmonization in the European Community
Policy Issues and Analysis
Mr. George Kopits

Abstract

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 approach to tax harmonization will apply more broadly than origninally envisaged. This study considers these issues and examines the case for harmonizing taxation of commodities and capital income in the single European market; principles of international taxation; the impact of harmonizing value-added taxes; and EC Structural Funds.

Keywords:
OP; member country; financial asset; excise duty; ESF commitment; EC member country; ERDF country range; value-added tax; Value-added tax; Tax harmonization; Corporate income tax; Corporate taxes; Personal income; Global; Europe; Northern Europe; Eastern Europe; North Africa
Cover IMF Working Papers
Corporate Income Tax Harmonization and Capital Allocation: Corporate Income Tax Harmonization and Capital Allocation
International Monetary Fund
The IMF Working Papers series is designed to make IMF staff research available to a wide audience. Almost 300 Working Papers are released each year, covering a wide range of theoretical and analytical topics, including balance of payments, monetary and fiscal issues, global liquidity, and national and international economic developments.
Keywords:
WP; capital stock; financial asset; tax treatment; income tax; interest rate; tax wedge; return on equity; Corporate income tax; Corporate taxes; Effective tax rate; Tax wedge; Depreciation; Global