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Revenue Mobilization in Sub-Saharan Africa : : Challenges from Globalization / / Mario Mansour, Michael Keen
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  
Washington, D.C. : , : International Monetary Fund, , 2009
Materiale a stampa
Lo trovi qui: Univ. Federico II
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A Superior Hybrid Cash-Flow Taxon Corporations / / Howell Zee
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  
Washington, D.C. : , : International Monetary Fund, , 2006
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
A Superior Hybrid Cash-Flow Taxon Corporations / / Howell Zee
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  
Washington, D.C. : , : International Monetary Fund, , 2006
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Sweden's Welfare State : : Can the Bumblebee Keep Flying? / / Subhash Thakur, Valerie Cerra, Balázs Horváth, Michael Keen
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  
Washington, D.C. : , : International Monetary Fund, , 2003
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Sweden's Welfare State : : Can the Bumblebee Keep Flying? / / Subhash Thakur, Valerie Cerra, Balázs Horváth, Michael Keen
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  
Washington, D.C. : , : International Monetary Fund, , 2003
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Tax Concessions and Foreign Direct Investment in the Eastern Caribbean Currency Union / / Jingqing Chai, Rishi Goyal
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  
Washington, D.C. : , : International Monetary Fund, , 2008
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Tax Concessions and Foreign Direct Investment in the Eastern Caribbean Currency Union / / Jingqing Chai, Rishi Goyal
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  
Washington, D.C. : , : International Monetary Fund, , 2008
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
The Tax System in India : : Could Reform Spur Growth? / / Hélène Poirson
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  
Washington, D.C. : , : International Monetary Fund, , 2006
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
The Tax System in India : : Could Reform Spur Growth? / / Hélène Poirson
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  
Washington, D.C. : , : International Monetary Fund, , 2006
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Taxation and Leverage in International Banking / / Grace Weishi Gu, Ruud A. Mooij, Tigran Poghosyan
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  
Washington, D.C. : , : International Monetary Fund, , 2012
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui