LEADER 03452nam 2200685 450 001 9910463610203321 005 20170815101919.0 010 $a1-4623-4973-0 010 $a1-4527-8943-6 010 $a9786612841545 010 $a1-4518-7061-2 010 $a1-282-84154-8 035 $a(CKB)3170000000055099 035 $a(EBL)1608004 035 $a(SSID)ssj0001489093 035 $a(PQKBManifestationID)11897937 035 $a(PQKBTitleCode)TC0001489093 035 $a(PQKBWorkID)11445767 035 $a(PQKB)11453861 035 $a(OCoLC)466407186 035 $a(MiAaPQ)EBC1608004 035 $a(EXLCZ)993170000000055099 100 $a20140226h20082008 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aZero corporate income tax in Moldova $etax competition and its implications for Eastern Europe /$fMarcin Piatkowski and Mariusz Jarmuzek 210 1$a[Washington, District of Columbia] :$cInternational Monetary Fund,$d2008. 210 4$d©2008 215 $a1 online resource (33 p.) 225 1 $aIMF Working Papers 225 0$aIMF working paper ;$vWP/08/203 300 $aDescription based upon print version of record. 311 $a1-4519-1514-4 320 $aIncludes bibliographical references. 327 $aContents; 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-8 327 $a7. NMS-10: Gross Operating Surplus and Mixed Income8. CIT Revenue Maximizing Rate; 9. Eastern Europe: Average CIT and PIT; 10. Tax Revenue by Source in NMS-10 and CIS; VI. Conclusions; References; Appendix I 330 $aGlobal economic integration intensified tax competition and raised concerns about the resulting ""race to the bottom"", which could undermine public investment and social spending. The aim of this paper is to test predictions that (i) there is interdependence in CIT rate setting in Eastern Europe and that (ii) the recent CIT cut in Moldova may intensify tax competition in the region. It finds that there is indeed evidence that during 1995-2006 countries in Eastern Europe strategically responded to changes in CIT rates in the region and that Moldovan zero CIT is likely to encourage further cuts 410 0$aIMF Working Papers 606 $aCorporations$xTaxation$zMoldova 606 $aCorporations$xTaxation$zEurope, Eastern 606 $aTaxation$zMoldova 606 $aTaxation$zEurope, Eastern 608 $aElectronic books. 615 0$aCorporations$xTaxation 615 0$aCorporations$xTaxation 615 0$aTaxation 615 0$aTaxation 676 $a336.243 700 $aPiatkowski$b Marcin$0894043 701 $aJarmuzek$b Mariusz$0894044 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910463610203321 996 $aZero corporate income tax in Moldova$91997108 997 $aUNINA LEADER 02989nim 2200433Ka 450 001 9910163076803321 005 20240912110542.6 010 $a0-525-50089-8 035 $a(CKB)3710000001045816 035 $a(VLeBooks)9780525500896 035 $a(ODN)ODN0003124223 035 $a(EXLCZ)993710000001045816 100 $a20170216d2017 uy 1 101 0 $aeng 135 $auruna---||||| 181 $cspw$2rdacontent 182 $cs$2rdamedia 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aAusterlitz /$fW.G Sebald 205 $aUnabridged edition. 210 $aNew York $cRandom House Audio$d2017 215 $a1 online resource (6 audio files) $cdigital 300 $aUnabridged. 330 $aW. G. Sebald?s celebrated masterpiece, ?one of the supreme works of art of our time? ( The Guardian ), follows a man?s search for the answer to his life?s central riddle. ?Haunting . . . a powerful and resonant work of the historical imagination . . . Reminiscent at once of Ingmar Bergman?s Wild Strawberries, Kafka?s troubled fables of guilt and apprehension, and, of course, Proust?s Remembrance of Things Past. ??Michiko Kakutani, The New York Times One of The New York Times ?s 10 Best Books of the 21st Century ? A Los Angeles Times, Entertainment Weekly, and New York Magazine Best Book of the Year   Winner of the National Book Critics Circle Award, Koret Jewish Book Award, Independent Foreign Fiction Prize, and Jewish Quarterly Wingate Literary Prize   A small child when he comes to England on a Kindertransport in the summer of 1939, Jacques Austerlitz is told nothing of his real family by the Welsh Methodist minister and his wife who raise him. When he is a much older man, fleeting memories return to him, and obeying an instinct he only dimly understands, Austerlitz follows their trail back to the world he left behind a half century before. There, faced with the void at the heart of twentieth-century Europe, he struggles to rescue his heritage from oblivion.    Over the course of a thirty-year conversation unfolding in train stations and travelers? stops across England and Europe, W. G. Sebald?s unnamed narrator and Jacques Austerlitz discuss Austerlitz?s ongoing efforts to understand who he is?a struggle to impose coherence on memory that embodies the universal human search for identity.   This tenth-anniversary edition features a new Introduction by James Wood. 606 $aFiction$2OverDrive 606 $aHistorical Fiction$2OverDrive 606 $aLiterature$2OverDrive 615 17$aFiction. 615 7$aHistorical Fiction. 615 7$aLiterature. 686 $aFIC014000$aFIC019000$aFIC025000$2bisacsh 700 $aSebald$b W.G$0557420 701 $aSebald$b W.G$0557420 701 $aMatthews$b Richard$0473970 906 $aAUDIO 912 $a9910163076803321 996 $aAusterlitz$94180906 997 $aUNINA