LEADER 05143oam 22012974 450 001 9910965823803321 005 20250426110031.0 010 $a9786612842436 010 $a9781462374953 010 $a1462374956 010 $a9781452713755 010 $a1452713758 010 $a9781282842434 010 $a1282842439 010 $a9781451871685 010 $a1451871686 035 $a(CKB)3170000000055193 035 $a(EBL)1608158 035 $a(SSID)ssj0000940084 035 $a(PQKBManifestationID)11491950 035 $a(PQKBTitleCode)TC0000940084 035 $a(PQKBWorkID)10946288 035 $a(PQKB)10199304 035 $a(OCoLC)465438068 035 $a(MiAaPQ)EBC1608158 035 $a(IMF)WPIEE2009021 035 $a(IMF)WPIEA2009021 035 $aWPIEA2009021 035 $a(EXLCZ)993170000000055193 100 $a20020129d2009 uf 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aCauses, Benefits, and Risks of Business Tax Incentives /$fAlexander Klemm 205 $a1st ed. 210 1$aWashington, D.C. :$cInternational Monetary Fund,$d2009. 215 $a1 online resource (29 p.) 225 1 $aIMF Working Papers 300 $aDescription based upon print version of record. 311 08$a9781451916041 311 08$a1451916043 320 $aIncludes bibliographical references. 327 $aContents; I. Introduction; Boxes; 1: Typical Tax Incentives; II. Theory-Broad Principles; A. Background: Tax Competition; B. Possible Responses to Tax Competition; III. Theory-Detailed Considerations; A. Costs and Benefits of Incentives; B. Principles for Choosing Tax Incentives; C. Assessment of Typical Tax Incentives; 1. Effective Tax Rates Under Different Incentives; D. The Scope for Coordination; IV. Empirical Evidence; V. Conclusion; Tables; 1. Possible Justifications for Tax Incentives; Figures; References; References 330 3 $aThis paper provides an updated overview of tax incentives for business investment. It begins by noting that tax competition is likely to be a major force driving countries' tax reforms, and discusses tax incentives as a possible response to this. This is complemented by other arguments for and against tax incentives, and by an illustrative analysis of different incentives using effective tax rates. Findings from the empirical literature on tax incentives are also presented. Based on the overview of theoretical and empirical findings, the paper then suggests a matrix of criteria to determine the usefulness of different tax incentives depending on a country's circumstances. 410 0$aIMF Working Papers; Working Paper ;$vNo. 2009/021 606 $aTax incentives 606 $aCorporations$xTaxation 606 $aBusiness Taxes and Subsidies$2imf 606 $aCapacity$2imf 606 $aCapital$2imf 606 $aCorporate & business tax$2imf 606 $aCorporate income tax$2imf 606 $aCorporate Taxation$2imf 606 $aCorporations$2imf 606 $aDepreciation$2imf 606 $aIncome tax$2imf 606 $aIntangible Capital$2imf 606 $aInternational Fiscal Issues$2imf 606 $aInternational Public Goods$2imf 606 $aInvestment$2imf 606 $aInvestments: General$2imf 606 $aMacroeconomics$2imf 606 $aNational accounts$2imf 606 $aPersonal Finance -Taxation$2imf 606 $aPersonal Income and Other Nonbusiness Taxes and Subsidies$2imf 606 $aPublic finance & taxation$2imf 606 $aSaving and investment$2imf 606 $aTax allowances$2imf 606 $aTax holidays$2imf 606 $aTax incentives$2imf 606 $aTaxation$2imf 606 $aTaxation, Subsidies, and Revenue: General$2imf 606 $aTaxes$2imf 607 $aPuerto Rico$2imf 615 0$aTax incentives. 615 0$aCorporations$xTaxation. 615 7$aBusiness Taxes and Subsidies 615 7$aCapacity 615 7$aCapital 615 7$aCorporate & business tax 615 7$aCorporate income tax 615 7$aCorporate Taxation 615 7$aCorporations 615 7$aDepreciation 615 7$aIncome tax 615 7$aIntangible Capital 615 7$aInternational Fiscal Issues 615 7$aInternational Public Goods 615 7$aInvestment 615 7$aInvestments: General 615 7$aMacroeconomics 615 7$aNational accounts 615 7$aPersonal Finance -Taxation 615 7$aPersonal Income and Other Nonbusiness Taxes and Subsidies 615 7$aPublic finance & taxation 615 7$aSaving and investment 615 7$aTax allowances 615 7$aTax holidays 615 7$aTax incentives 615 7$aTaxation 615 7$aTaxation, Subsidies, and Revenue: General 615 7$aTaxes 676 $a336.243160941 700 $aKlemm$b Alexander$01815705 801 0$bDcWaIMF 906 $aBOOK 912 $a9910965823803321 996 $aCauses, Benefits, and Risks of Business Tax Incentives$94371668 997 $aUNINA LEADER 04982nam 2200817Ia 450 001 9910964296003321 005 20250502170421.0 010 $a9780231507462 010 $a0231507461 024 7 $a10.7312/fors12640 035 $a(CKB)2670000000242023 035 $a(EBL)949018 035 $a(OCoLC)831121170 035 $a(SSID)ssj0000780740 035 $a(PQKBManifestationID)11441193 035 $a(PQKBTitleCode)TC0000780740 035 $a(PQKBWorkID)10802982 035 $a(PQKB)10207494 035 $a(MiAaPQ)EBC949018 035 $a(DE-B1597)458858 035 $a(OCoLC)1013957817 035 $a(OCoLC)1029814177 035 $a(OCoLC)1032676967 035 $a(OCoLC)1037968273 035 $a(OCoLC)1041976826 035 $a(OCoLC)1046603762 035 $a(OCoLC)1047001033 035 $a(OCoLC)1049624024 035 $a(OCoLC)1054867575 035 $a(OCoLC)979967585 035 $a(DE-B1597)9780231507462 035 $a(Au-PeEL)EBL949018 035 $a(CaPaEBR)ebr10602936 035 $a(CaONFJC)MIL685222 035 $a(Perlego)775679 035 $a(EXLCZ)992670000000242023 100 $a20020702d2004 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aEqual rites $ethe Book of Mormon, Masonry, gender, and American culture /$fClyde R. Forsberg, Jr 210 $aNew York $cColumbia University Press$dc2004 215 $a1 online resource (353 p.) 225 1 $aReligion and American culture 300 $aDescription based upon print version of record. 311 08$a9781322539409 311 08$a1322539405 311 08$a9780231126403 311 08$a0231126409 320 $aIncludes bibliographical references (p. [291]-310) and index. 327 $tFrontmatter --$tContents --$tPreface: Mormon Masonry? --$tAcknowledgments --$tIntroduction: The Wax and Wane of Masonry in American Culture --$tI. THE MORMON-MASONIC NEXUS --$tII. THE QUEST WTIHIN THE QUEST --$tIII. THE ANTI-EVANGELICAIL MIND OF JOSEPH SMITH --$tIV. THE MILLENNIAIL, VRACIAL, ECONOMIC, AND POLITICAL CONFEDERACY --$tPostscript: The "Americanness" of Mormonism --$tNotes --$tBibliography --$tIndex 330 $aBoth the Prophet Joseph Smith and his Book of Mormon have been characterized as ardently, indeed evangelically, anti-Masonic. Yet in this sweeping social, cultural, and religious history of nineteenth-century Mormonism and its milieu, Clyde Forsberg argues that masonry, like evangelical Christianity, was an essential component of Smith's vision. Smith's ability to imaginatively conjoin the two into a powerful and evocative defense of Christian, or Primitive, Freemasonry was, Forsberg shows, more than anything else responsible for the meteoric rise of Mormonism in the nineteenth century. This was to have significant repercussions for the development of Mormonism, particularly in the articulation of specifically Mormon gender roles. Mormonism's unique contribution to the Masonic tradition was its inclusion of women as active and equal participants in Masonic rituals. Early Mormon dreams of empire in the Book of Mormon were motivated by a strong desire to end social and racial discord, lest the country fall into the grips of civil war. Forsberg demonstrates that by seeking to bring women into previously male-exclusive ceremonies, Mormonism offered an alternative to the male-dominated sphere of the Master Mason. By taking a median and mediating position between Masonry and Evangelicism, Mormonism positioned itself as a religion of the people, going on to become a world religion.But the original intent of the Book of Mormon gave way as Mormonism moved west, and the temple and polygamy (indeed, the quest for empire) became more prevalent. The murder of Smith by Masonic vigilantes and the move to Utah coincided with a new imperialism-and a new polygamy. Forsberg argues that Masonic artifacts from Smith's life reveal important clues to the precise nature of his early Masonic thought that include no less than a vision of redemption and racial concord. 410 0$aReligion and American culture (New York, N.Y.) 606 $aLatter Day Saint churches$xDoctrines$xHistory$y19th century 606 $aFreemasonry$xReligious aspects$xLatter Day Saint churches$xHistory$y19th century 606 $aWomen$xReligious aspects$xLatter Day Saint churches$xHistory of doctrines$y19th century 607 $aUnited States$xChurch history$y19th century 615 0$aLatter Day Saint churches$xDoctrines$xHistory 615 0$aFreemasonry$xReligious aspects$xLatter Day Saint churches$xHistory 615 0$aWomen$xReligious aspects$xLatter Day Saint churches$xHistory of doctrines 676 $a289.3 700 $aForsberg$b Clyde R.$cJr.$01179859 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910964296003321 996 $aEqual rites$94375124 997 $aUNINA