Revenue Mobilization in Sub-Saharan Africa : : Challenges from Globalization / / Mario Mansour, Michael Keen |
Autore | Mansour Mario |
Edizione | [1st ed.] |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2009 |
Descrizione fisica | 1 online resource (49 p.) |
Disciplina | 336.20967 |
Altri autori (Persone) | KeenMichael |
Collana | IMF Working Papers |
Soggetto topico |
Revenue - Africa, Sub-Saharan
Taxation - Africa, Sub-Saharan Public Finance Taxation Corporate Taxation Taxation, Subsidies, and Revenue: General Business Taxes and Subsidies Trade Policy International Trade Organizations Public finance & taxation Corporate & business tax Revenue administration Corporate income tax Tax incentives Taxes on trade Consumption taxes Revenue Corporations Spendings tax |
ISBN |
1-4623-4971-4
1-4527-1475-4 1-4518-7304-2 9786612843709 1-282-84370-2 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Contents; I. Introduction; Boxes; 1. A New Revenue Dataset for Sub-Saharan Africa; II. Tax Revenues in Sub-Saharan Africa; Figures; 1. Tax Revenue Trends in SSA, 1980-2005 (Simple Averages); 2. Tax Revenue Trends in SSA, 1980-2005 (Weighted Averages); 3. Tax Revenue Trends in SSA by Income Level, 1980-2005; 4. Composition of the Tax/GDP Ratio in SSA, 1980-2005; III. Corporate Taxation and Tax Competition; A. Principles of Corporate Taxation in Developing Countries; 2. Corporation Tax: Which Tax Rate Matters?; 3. The Dangers of Tax Holidays; B. Trends in CIT Rates and Revenues
5. CIT Rates and Nonresource CIT Revenues in SSA, 1980-2005C. Tax Incentives; Tables; 1. CIT Rates and Nonresource CIT Revenues in SSA, by Income Level and Resource Status; 2. The Changing Face of Tax Incentives in SSA; 6. Statutory CIT Rates and FDI in SSA, by Income Level and Resource Status; D. Policy Implications; 4. Scaling Back Tax Incentives-Some Examples; 5. Principles for Coordinating Corporate Taxation; IV. Trade Liberalization and Revenue Replacement; A. Principles for Revenue Replacement; B. Trends in Trade Taxation 7. Trade Tax Revenues and Collected Tariff Rates in SSA, 1980-20053. Increasing Vs. Decreasing Trade Tax Revenues in SSA; 4. Tariff Structure of Existing and Prospective Customs Unions in SSA; C. Replacing Tariffs by Domestic Indirect Taxes; 5. Trade Taxes and Collected Tariff Rates by Trading Bloc in SSA; 8. The Replacement Role of Indirect Taxes in Individual SSA Countries; V. Conclusions; Appendixes; I. Data Notes and Definitions; II. Countries by Income Level and Resource Status; III. Membership of Trade Groups; References |
Record Nr. | UNINA-9910828556303321 |
Mansour Mario
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Washington, D.C. : , : International Monetary Fund, , 2009 | ||
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Lo trovi qui: Univ. Federico II | ||
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A Superior Hybrid Cash-Flow Taxon Corporations / / Howell Zee |
Autore | Zee Howell |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2006 |
Descrizione fisica | 1 online resource (25 p.) |
Collana | IMF Working Papers |
Soggetto topico |
Corporations - Taxation - Econometric models
International business enterprises - Taxation Investments: General Money and Monetary Policy Personal Finance -Taxation Corporate Taxation Criminology Taxation, Subsidies, and Revenue: General Business Taxes and Subsidies Monetary Systems Standards Regimes Government and the Monetary System Payment Systems Personal Income and Other Nonbusiness Taxes and Subsidies Illegal Behavior and the Enforcement of Law Investment Capital Intangible Capital Capacity Corporate & business tax Monetary economics Public finance & taxation Corporate crime white-collar crime Macroeconomics Corporate income tax Currencies Tax allowances Anti-money laundering and combating the financing of terrorism (AML/CFT) Depreciation Taxes Money Crime National accounts Corporations Taxation Income tax Money laundering Saving and investment |
ISBN |
1-4623-9218-0
1-4527-6931-1 1-282-39175-5 9786613820181 1-4519-0911-X |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | ""Contents""; ""I. INTRODUCTION""; ""II. MERITS AND LIMITATIONS OF R-CFT AND S-CFT""; ""III. NATURE OF MODIFIED S-CFT""; ""IV. CONCLUDING REMARKS""; ""REFERENCES"" |
Record Nr. | UNINA-9910788520203321 |
Zee Howell
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Washington, D.C. : , : International Monetary Fund, , 2006 | ||
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Lo trovi qui: Univ. Federico II | ||
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A Superior Hybrid Cash-Flow Taxon Corporations / / Howell Zee |
Autore | Zee Howell |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2006 |
Descrizione fisica | 1 online resource (25 p.) |
Collana | IMF Working Papers |
Soggetto topico |
Corporations - Taxation - Econometric models
International business enterprises - Taxation Investments: General Money and Monetary Policy Personal Finance -Taxation Corporate Taxation Criminology Taxation, Subsidies, and Revenue: General Business Taxes and Subsidies Monetary Systems Standards Regimes Government and the Monetary System Payment Systems Personal Income and Other Nonbusiness Taxes and Subsidies Illegal Behavior and the Enforcement of Law Investment Capital Intangible Capital Capacity Corporate & business tax Monetary economics Public finance & taxation Corporate crime white-collar crime Macroeconomics Corporate income tax Currencies Tax allowances Anti-money laundering and combating the financing of terrorism (AML/CFT) Depreciation Taxes Money Crime National accounts Corporations Taxation Income tax Money laundering Saving and investment |
ISBN |
1-4623-9218-0
1-4527-6931-1 1-282-39175-5 9786613820181 1-4519-0911-X |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | ""Contents""; ""I. INTRODUCTION""; ""II. MERITS AND LIMITATIONS OF R-CFT AND S-CFT""; ""III. NATURE OF MODIFIED S-CFT""; ""IV. CONCLUDING REMARKS""; ""REFERENCES"" |
Record Nr. | UNINA-9910809281703321 |
Zee Howell
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Washington, D.C. : , : International Monetary Fund, , 2006 | ||
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Lo trovi qui: Univ. Federico II | ||
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Sweden's Welfare State : : Can the Bumblebee Keep Flying? / / Subhash Thakur, Valerie Cerra, Balázs Horváth, Michael Keen |
Autore | Thakur Subhash |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2003 |
Descrizione fisica | 1 online resource (151 p.) |
Disciplina | 330.9485 |
Altri autori (Persone) |
CerraValerie
HorváthBalázs KeenMichael |
Collana | Books |
Soggetto topico |
Welfare state
Public welfare - Sweden Labor market - Sweden Labor Macroeconomics Public Finance Taxation Corporate Taxation Aggregate Factor Income Distribution Taxation, Subsidies, and Revenue: General Business Taxes and Subsidies National Government Expenditures and Related Policies: General Demand and Supply of Labor: General Personal Income and Other Nonbusiness Taxes and Subsidies Public finance & taxation Labour income economics Corporate & business tax Pensions Currency Foreign exchange Income Expenditure Labor markets Corporate taxes Revenue administration National accounts Taxes Corporate income tax Corporations Expenditures, Public Revenue Labor market Income tax |
ISBN |
1-4623-2088-0
1-4527-4023-2 1-283-53764-8 9786613850096 1-4519-4004-1 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | ""Contents""; ""Foreword""; ""Preface""; ""Acknowledgments""; ""Abbreviations""; ""1 Introduction and Overview""; ""2 Main Elements of the Swedish Welfare State""; ""3 The Swedish Growth Experience""; ""4 Growth, Government, and the Welfare State""; ""5 Labor Market Interventions""; ""6 Investment and Savings""; ""7 Redistribution""; ""8 Pressures on the Welfare State""; ""9 Achievements, Lessons, and the Way Ahead""; ""Appendix A Primer on Marginal and Average Effective Rates of Capital Income Taxation""; ""Bibliography""; ""Index""; ""The Authors"" |
Record Nr. | UNINA-9910780751303321 |
Thakur Subhash
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Washington, D.C. : , : International Monetary Fund, , 2003 | ||
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Lo trovi qui: Univ. Federico II | ||
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Sweden's Welfare State : : Can the Bumblebee Keep Flying? / / Subhash Thakur, Valerie Cerra, Balázs Horváth, Michael Keen |
Autore | Thakur Subhash |
Edizione | [1st ed.] |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2003 |
Descrizione fisica | 1 online resource (151 p.) |
Disciplina | 330.9485 |
Altri autori (Persone) |
CerraValerie
HorváthBalázs KeenMichael |
Collana | Books |
Soggetto topico |
Welfare state
Public welfare - Sweden Labor market - Sweden Labor Macroeconomics Public Finance Taxation Corporate Taxation Aggregate Factor Income Distribution Taxation, Subsidies, and Revenue: General Business Taxes and Subsidies National Government Expenditures and Related Policies: General Demand and Supply of Labor: General Personal Income and Other Nonbusiness Taxes and Subsidies Public finance & taxation Labour income economics Corporate & business tax Pensions Currency Foreign exchange Income Expenditure Labor markets Corporate taxes Revenue administration National accounts Taxes Corporate income tax Corporations Expenditures, Public Revenue Labor market Income tax |
ISBN |
1-4623-2088-0
1-4527-4023-2 1-283-53764-8 9786613850096 1-4519-4004-1 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | ""Contents""; ""Foreword""; ""Preface""; ""Acknowledgments""; ""Abbreviations""; ""1 Introduction and Overview""; ""2 Main Elements of the Swedish Welfare State""; ""3 The Swedish Growth Experience""; ""4 Growth, Government, and the Welfare State""; ""5 Labor Market Interventions""; ""6 Investment and Savings""; ""7 Redistribution""; ""8 Pressures on the Welfare State""; ""9 Achievements, Lessons, and the Way Ahead""; ""Appendix A Primer on Marginal and Average Effective Rates of Capital Income Taxation""; ""Bibliography""; ""Index""; ""The Authors"" |
Record Nr. | UNINA-9910809717103321 |
Thakur Subhash
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Washington, D.C. : , : International Monetary Fund, , 2003 | ||
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Lo trovi qui: Univ. Federico II | ||
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Tax Concessions and Foreign Direct Investment in the Eastern Caribbean Currency Union / / Jingqing Chai, Rishi Goyal |
Autore | Chai Jingqing |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
Descrizione fisica | 1 online resource (35 p.) |
Disciplina | 332.673 |
Altri autori (Persone) | GoyalRishi |
Collana |
IMF Working Papers
IMF working paper |
Soggetto topico |
Tax credits - Caribbean Area - Econometric models
Investments, Foreign - Caribbean Area - Econometric models Monetary unions - Caribbean Area - Econometric models Exports and Imports Taxation Corporate Taxation Taxation, Subsidies, and Revenue: General Business Taxes and Subsidies International Investment Long-term Capital Movements Public finance & taxation Corporate & business tax Finance Tax incentives Corporate income tax Foreign direct investment Tax holidays Consumption taxes Corporations Investments, Foreign Spendings tax |
ISBN |
1-4623-2350-2
1-4527-3293-0 1-4518-7115-5 9786612842085 1-282-84208-0 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
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 Concessions
4. 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 8. 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 |
Record Nr. | UNINA-9910788342103321 |
Chai Jingqing
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Washington, D.C. : , : International Monetary Fund, , 2008 | ||
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Lo trovi qui: Univ. Federico II | ||
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Tax Concessions and Foreign Direct Investment in the Eastern Caribbean Currency Union / / Jingqing Chai, Rishi Goyal |
Autore | Chai Jingqing |
Edizione | [1st ed.] |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
Descrizione fisica | 1 online resource (35 p.) |
Disciplina | 332.673 |
Altri autori (Persone) | GoyalRishi |
Collana |
IMF Working Papers
IMF working paper |
Soggetto topico |
Tax credits - Caribbean Area - Econometric models
Investments, Foreign - Caribbean Area - Econometric models Monetary unions - Caribbean Area - Econometric models Exports and Imports Taxation Corporate Taxation Taxation, Subsidies, and Revenue: General Business Taxes and Subsidies International Investment Long-term Capital Movements Public finance & taxation Corporate & business tax Finance Tax incentives Corporate income tax Foreign direct investment Tax holidays Consumption taxes Corporations Investments, Foreign Spendings tax |
ISBN |
1-4623-2350-2
1-4527-3293-0 1-4518-7115-5 9786612842085 1-282-84208-0 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
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 Concessions
4. 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 8. 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 |
Record Nr. | UNINA-9910827361603321 |
Chai Jingqing
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Washington, D.C. : , : International Monetary Fund, , 2008 | ||
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Lo trovi qui: Univ. Federico II | ||
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The Tax System in India : : Could Reform Spur Growth? / / Hélène Poirson |
Autore | Poirson Hélène |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2006 |
Descrizione fisica | 1 online resource (24 p.) |
Collana | IMF Working Papers |
Soggetto topico |
Taxation - Law and legislation - India
Taxation - India Public Finance Taxation Corporate Taxation Business Taxes and Subsidies Taxation, Subsidies, and Revenue: General Personal Income and Other Nonbusiness Taxes and Subsidies Public finance & taxation Corporate & business tax Corporate income tax Income and capital gains taxes Consumption taxes Revenue administration Income tax systems Corporations Income tax Spendings tax Revenue |
ISBN |
1-4623-1954-8
1-4519-9844-9 1-283-51588-1 1-4519-9129-0 9786613828330 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | ""Contents""; ""I. INTRODUCTION AND OVERVIEW""; ""II. THE INDIAN TAX SYSTEM: STYLIZED FACTS AND ISSUES ""; ""III. PRIORITIES FOR REFORMS""; ""References"" |
Record Nr. | UNINA-9910788407503321 |
Poirson Hélène
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Washington, D.C. : , : International Monetary Fund, , 2006 | ||
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Lo trovi qui: Univ. Federico II | ||
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The Tax System in India : : Could Reform Spur Growth? / / Hélène Poirson |
Autore | Poirson Hélène |
Edizione | [1st ed.] |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2006 |
Descrizione fisica | 1 online resource (24 p.) |
Collana | IMF Working Papers |
Soggetto topico |
Taxation - Law and legislation - India
Taxation - India Public Finance Taxation Corporate Taxation Business Taxes and Subsidies Taxation, Subsidies, and Revenue: General Personal Income and Other Nonbusiness Taxes and Subsidies Public finance & taxation Corporate & business tax Corporate income tax Income and capital gains taxes Consumption taxes Revenue administration Income tax systems Corporations Income tax Spendings tax Revenue |
ISBN |
1-4623-1954-8
1-4519-9844-9 1-283-51588-1 1-4519-9129-0 9786613828330 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | ""Contents""; ""I. INTRODUCTION AND OVERVIEW""; ""II. THE INDIAN TAX SYSTEM: STYLIZED FACTS AND ISSUES ""; ""III. PRIORITIES FOR REFORMS""; ""References"" |
Record Nr. | UNINA-9910811449903321 |
Poirson Hélène
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Washington, D.C. : , : International Monetary Fund, , 2006 | ||
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Lo trovi qui: Univ. Federico II | ||
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Taxation and Leverage in International Banking / / Grace Weishi Gu, Ruud A. Mooij, Tigran Poghosyan |
Autore | Gu Grace Weishi |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2012 |
Descrizione fisica | 1 online resource (36 p.) |
Altri autori (Persone) |
MooijRuud A
PoghosyanTigran |
Collana | IMF Working Papers |
Soggetto topico |
Taxation - Econometric models
Financial leverage - Econometric models Banks and Banking Financial Risk Management Taxation Corporate Taxation Personal Finance -Taxation Banks Depository Institutions Micro Finance Institutions Mortgages Financing Policy Financial Risk and Risk Management Capital and Ownership Structure Value of Firms Goodwill Business Taxes and Subsidies Financial Institutions and Services: Government Policy and Regulation Financial Crises Taxation, Subsidies, and Revenue: General Personal Income and Other Nonbusiness Taxes and Subsidies Banking Corporate & business tax Economic & financial crises & disasters Public finance & taxation Corporate income tax Deposit insurance Financial crises Debt bias Taxes Tax policy Tax allowances Banks and banking Corporations Crisis management Tax administration and procedure Income tax |
ISBN |
1-4755-5221-1
1-4755-4068-X |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Cover; Contents; I. Introduction; II. Theoretical Model; III. Empirical Methodology and Data; A. Methodology; B. Data; IV. Results; A. Baseline Regressions; B. Robustness Checks; C. Extension: Capital Tightness; V. Conclusions; References; Technical Appendix; Figures; 1. Bank Leverage Histogram; Tables; 1. Variable Source and Construction; 2. Summary Statistics; 3. Correlations; 4. Number of Banks; 5. Average Financial Leverage and Tax Rates; 6. Baseline Estimation Results; 7. Robustness Check Estimation Results: Standard Errors; 8. Robustness Check Estimation Results: Alternatives
9. Robustness Check Estimation Results: Leverage Skewness and Tax Trend 10. Robustness Check Estimation Results: Subsamples; 11. Estimation Results: Capital Tightness |
Record Nr. | UNINA-9910779643003321 |
Gu Grace Weishi
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Washington, D.C. : , : International Monetary Fund, , 2012 | ||
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Lo trovi qui: Univ. Federico II | ||
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