LEADER 04241nam 2200673 450 001 9910464247703321 005 20170821191412.0 010 $a1-4623-2350-2 010 $a1-4527-3293-0 010 $a1-4518-7115-5 010 $a9786612842085 010 $a1-282-84208-0 035 $a(CKB)3170000000055153 035 $a(EBL)1608084 035 $a(SSID)ssj0000943284 035 $a(PQKBManifestationID)11484317 035 $a(PQKBTitleCode)TC0000943284 035 $a(PQKBWorkID)10977483 035 $a(PQKB)11225896 035 $a(OCoLC)815738523 035 $a(MiAaPQ)EBC1608084 035 $a(EXLCZ)993170000000055153 100 $a20140227h20082008 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aTax concessions and foreign direct investmentin the eastern caribbean currency union /$fJingqing Chai and Rishi Goyal 210 1$a[Washington, District of Columbia] :$cInternational Monetary Fund,$d2008. 210 4$dİ2008 215 $a1 online resource (35 p.) 225 1 $aIMF Working Papers 225 0$aIMF working paper ;$vWP/08/257 300 $aDescription based upon print version of record. 311 $a1-4519-1568-3 320 $aIncludes bibliographical references. 327 $aContents; 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 Concessions 327 $a4. 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 Rate 327 $a8. 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; References 330 $aMany developing economies are heavily exposed to commodity markets, leaving them vulnerable to the vagaries of international commodity prices. This paper examines the use of commodity options-including plain vanilla, risk reversal, and barrier options-to hedge such risk. It then proposes the use of a new structured product-a sovereign Eurobond with an embedded option on a specific commodity price. 410 0$aIMF Working Papers 606 $aTax credits$zCaribbean Area$xEconometric models 606 $aInvestments, Foreign$zCaribbean Area$xEconometric models 606 $aMonetary unions$zCaribbean Area$xEconometric models 608 $aElectronic books. 615 0$aTax credits$xEconometric models. 615 0$aInvestments, Foreign$xEconometric models. 615 0$aMonetary unions$xEconometric models. 676 $a332.673 700 $aChai$b Jingqing$0910358 701 $aGoyal$b Rishi$0857876 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910464247703321 996 $aTax concessions and foreign direct investmentin the eastern caribbean currency union$92037531 997 $aUNINA