1.

Record Nr.

UNINA9910464822203321

Autore

Klemm Alexander

Titolo

Allowances for corporate equity in practice [[electronic resource] /] / prepared by Alexander Klemm

Pubbl/distr/stampa

[Washington, D.C.], : International Monetary Fund, 2006

ISBN

1-4623-5080-1

1-4519-8531-2

1-282-39234-4

9786613820778

1-4519-0972-1

Descrizione fisica

1 online resource (35 p.)

Collana

IMF working paper ; ; WP/06/259

Soggetti

Corporations - Finance

Corporations - Taxation

Electronic books.

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

"November 2006."

Nota di bibliografia

Includes bibliographical references.

Nota di contenuto

""Contents""; ""I. INTRODUCTION""; ""II. ACE TAX SYSTEMS""; ""III. ACE SYSTEMS IN PRACTICE""; ""IV. PREVIOUS ANALYSES OF ACE TAX SYSTEMS""; ""V. THE BRAZILIAN ACE VARIANT""; ""VI. CONCLUSION""; ""Appendix I. Effective Tax Rates""; ""REFERENCES""