06060oam 22011774 450 991097018470332120250426110607.0978661284208597814623235001462323502978145273293014527329309781451871159145187115597812828420831282842080(CKB)3170000000055153(EBL)1608084(SSID)ssj0000943284(PQKBManifestationID)11484317(PQKBTitleCode)TC0000943284(PQKBWorkID)10977483(PQKB)11225896(OCoLC)815738523(IMF)WPIEE2008257(MiAaPQ)EBC1608084(IMF)WPIEA2008257WPIEA2008257(EXLCZ)99317000000005515320020129d2008 uf 0engur|n|---|||||txtccrTax Concessions and Foreign Direct Investment in the Eastern Caribbean Currency Union /Jingqing Chai, Rishi Goyal1st ed.Washington, D.C. :International Monetary Fund,2008.1 online resource (35 p.)IMF Working PapersIMF working paper ;WP/08/257Description based upon print version of record.9781451915686 1451915683 Includes bibliographical references.Contents; I. Introduction; II. Tax Concessions in the ECCU; A. Firm-Level Analysis; Figures; 1. Regional Comparisons: GDP Growth and Tourism Receipts; Tables; 1. Firm Size and Concessions: A Rank Correlation Analysis; B. Purposes of Concessions; III. Revenue Costs of Concessions; 2. Concessions by Purpose; A. Exemptions from Import Duties and Taxes; 3. ECCU: Customs Revenue Losses from Concessions; 2. ECCU: Import-Related Taxes and Revenue Forgone from Concessions; B. Corporate Income Tax Holidays; 3. ECCU: Corporate Income Taxes and Revenue Forgone from Concessions4. ECCU: Corporate Income Tax CollectionsC. Revenue Collection from Removing Concessions: An Elasticies Approach; IV. Benefits of Incentives: FDI Performance in the ECCU; 5. Revenue Gains from the Removal of Concessions: An Elasticities Approach; 6. FDI Performance Index; 4. FDI/GDP and Tax Concessions; 7. Data for Cross-Country Regression Analysis: Summary Statistics; 5. FDI/GDP and FDI Restrictions Index; 6. FDI/GDP and FDI Incentives Index; 7. FDI/GDP and Statutory Corporate Income Tax Rate; 8. FDI/GDP and Statutory Import-Related Tax Rate8. Cross-Country Ordinary Least Square Regressions: Dependent Variable Ln (FDI/GDP)V. Policy Alternatives; 9. Cross-Country Ordinary Least Square Regressions: Dependent Variable Ln (FDI per capita); 10. Tax Holidays: An Illustrative Example; 11. Accelerated Depreciation and Loss Carry Forward: An Illustrative Example; VI. Conclusions; Appendices; I. Calculating the Change in Revenue from Removing Import-Related Tax Concessions; II. Constructing Foreign Direct Investment Regime Indices; Appendix Tables; II.1. Government Policies Toward Foreign Direct Investment; ReferencesTax concessions have been employed as a central component of the development strategy in the small island states comprising the Eastern Caribbean Currency Union. This paper compares the costs of concessions in terms of revenues forgone with the benefits in terms of increased foreign direct investment. The costs are very large, while the benefits appear to be marginal at best. Forgone tax revenues range between 9½ and 16 percent of GDP per year, whereas total foreign direct investment does not appear to depend on concessions. A rethinking of the use of concessions in the region is needed urgently.IMF Working Papers; Working Paper ;No. 2008/257Tax creditsCaribbean AreaEconometric modelsInvestments, ForeignCaribbean AreaEconometric modelsMonetary unionsCaribbean AreaEconometric modelsBusiness Taxes and SubsidiesimfConsumption taxesimfCorporate & business taximfCorporate income taximfCorporate TaxationimfCorporationsimfExports and ImportsimfFinanceimfForeign direct investmentimfInternational InvestmentimfInvestments, ForeignimfLong-term Capital MovementsimfPublic finance & taxationimfSpendings taximfTax holidaysimfTax incentivesimfTaxationimfTaxation, Subsidies, and Revenue: GeneralimfAntigua and BarbudaimfTax creditsEconometric models.Investments, ForeignEconometric models.Monetary unionsEconometric models.Business Taxes and SubsidiesConsumption taxesCorporate & business taxCorporate income taxCorporate TaxationCorporationsExports and ImportsFinanceForeign direct investmentInternational InvestmentInvestments, ForeignLong-term Capital MovementsPublic finance & taxationSpendings taxTax holidaysTax incentivesTaxationTaxation, Subsidies, and Revenue: General332.673Chai Jingqing1816429Goyal Rishi1816430DcWaIMFBOOK9910970184703321Tax Concessions and Foreign Direct Investment in the Eastern Caribbean Currency Union4372495UNINA04063nam 22005895 450 991100255710332120250513130311.03-031-78279-810.1007/978-3-031-78279-4(CKB)38776397000041(DE-He213)978-3-031-78279-4(MiAaPQ)EBC32110181(Au-PeEL)EBL32110181(EXLCZ)993877639700004120250513d2025 u| 0engur|||||||||||txtrdacontentcrdamediacrrdacarrierGreen FinTech Impact Taxonomy for Swiss Fintech /by Karen Wendt, Mathias Hauser1st ed. 2025.Cham :Springer Nature Switzerland :Imprint: Springer,2025.1 online resource (XXIX, 115 p. 37 illus., 29 illus. in color.) Sustainable Finance,2522-82933-031-78278-X -- Introduction. -- A simple mathematical model. -- Low order Lagrange Finite Elements. -- The standard Finite Element Method. -- Nitsche Finite Element Method. -- Nitsche for Signorini. -- About meshing and discretization error.This publication is the first one to develop a global impact taxonomy for FinTechs that aspire to fulfill the SDGs. The transformative arena of impact investing is witnessing significant shifts, through innovation and technology advances and through the emergence ad application of a new global societal contract. Finance and FinTech companies experience an increasing exposure to the evolving landscape of impact investing, the authors have identified an exigent need to construct a standardized Impact Taxonomy for FinTechs. This taxonomy is envisaged to create a uniform system, thereby enabling FinTechs to quantify their impact in a standardized manner. The inherent heterogeneity in the FinTechs industry and the still emergent implementation knowledge on "how to " implement the SDGs, necessitates the development of this taxonomy, which aims to enhance clarity, transparency, and comparability in measuring impacts, thus facilitating informed decision-making for investors, regulators, and the fintech entities themselves. This publication is conceived as an academic response to the specified need, coming up with the first framework of an impact taxonomy. This book explores the impact innovation potential of emerging technologies and machine learning in the FinTech industry from an entrepreneurial perspective. It maps the current initiatives, is substantiating a detailed examination and proposing a framework for a first global Impact Taxonomy tailored to the fintech sector. In the entrepreneurial sphere and analyses and develops strategies for identifying impact on governance and decision making and for managing risk.It provides practical advice on evaluating, strategizing and improving sustainability in the digital asset sector. This book offers a useful guide for finance professionals, entrepreneurs and early-stage investors.Sustainable Finance,2522-8293Financial engineeringIndustrial managementEnvironmental aspectsNew business enterprisesFinanceFinancial Technology and InnovationCorporate Environmental ManagementEntrepreneurial FinanceFinancial engineering.Industrial managementEnvironmental aspects.New business enterprisesFinance.Financial Technology and Innovation.Corporate Environmental Management.Entrepreneurial Finance.332658.15Wendt Karenauthttp://id.loc.gov/vocabulary/relators/aut1254689Hauser Mathiasauthttp://id.loc.gov/vocabulary/relators/autMiAaPQMiAaPQMiAaPQBOOK9911002557103321Green FinTech4384727UNINA