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1. |
Record Nr. |
UNINA9910463610203321 |
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Autore |
Piatkowski Marcin |
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Titolo |
Zero corporate income tax in Moldova : tax competition and its implications for Eastern Europe / / Marcin Piatkowski and Mariusz Jarmuzek |
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Pubbl/distr/stampa |
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[Washington, District of Columbia] : , : International Monetary Fund, , 2008 |
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©2008 |
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ISBN |
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1-4623-4973-0 |
1-4527-8943-6 |
9786612841545 |
1-4518-7061-2 |
1-282-84154-8 |
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Descrizione fisica |
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1 online resource (33 p.) |
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Collana |
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IMF Working Papers |
IMF working paper ; ; WP/08/203 |
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Altri autori (Persone) |
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Disciplina |
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Soggetti |
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Corporations - Taxation - Moldova |
Corporations - Taxation - Europe, Eastern |
Taxation - Moldova |
Taxation - Europe, Eastern |
Electronic books. |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references. |
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Nota di contenuto |
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Contents; I. Introduction; II. Do Countries Compete Over Corporate Taxes?; Figures; 1. CIT Rate in the EU-15 and Eastern Europe; III. What Drives Tax Competition?; 2. GDP and CIT Rates in Europe, 2007; IV. Will the Moldovan Zero CIT Intensify Tax Competition in the Region?; Table; 1. Strategic Interaction in CIT Setting in Eastern Europe, 1995-2006; V. Implications for FDI, Economic Efficiency, Equity, and Welfare; 3. Ratio of US FDI to GDP for Four Groups of Countries; 4. World Bank Doing Business, 2008; 5. Eastern Europe: CIT Rate and Revenue; 6. Statutory and Effective CIT Rates in NMS-8 |
7. NMS-10: Gross Operating Surplus and Mixed Income8. CIT Revenue Maximizing Rate; 9. Eastern Europe: Average CIT and PIT; 10. Tax |
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Revenue by Source in NMS-10 and CIS; VI. Conclusions; References; Appendix I |
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Sommario/riassunto |
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Global economic integration intensified tax competition and raised concerns about the resulting ""race to the bottom"", which could undermine public investment and social spending. The aim of this paper is to test predictions that (i) there is interdependence in CIT rate setting in Eastern Europe and that (ii) the recent CIT cut in Moldova may intensify tax competition in the region. It finds that there is indeed evidence that during 1995-2006 countries in Eastern Europe strategically responded to changes in CIT rates in the region and that Moldovan zero CIT is likely to encourage further cuts |
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2. |
Record Nr. |
UNISA996393378303316 |
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Autore |
Wood Anthony à <1632-1695.> |
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Titolo |
Athenæ Oxonienses [[electronic resource] ] : an exact history of all the writers and bishops who have had their education in the most ancient and famous University of Oxford, from the fifteenth year of King Henry the Seventh, Dom. 1500, to the end of the year 1690 representing the birth, fortune, preferment, and death of all those authors and prelates, the great accidents of their lives, and the fate and character of their writings : to which are added, the Fasti, or, Annals, of the said university, for the same time . |
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Pubbl/distr/stampa |
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London, : Printed for Tho. Bennet ..., 1691-1692 |
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Descrizione fisica |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Attributed to A. Wood. Cf. Wing. |
Vol. 2 has special t.p., dated 1692. Wing is apparently in error in dating W3383 and in writing "Thomas" instead of "Tho." |
Reproduction of original in Union Theological Seminary Library, New York, and University of Michigan Libraries. |
Includes index. |
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