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Issues in Extractive Resource Taxation : : A Review of Research Methods and Models / / James Smith
| Issues in Extractive Resource Taxation : : A Review of Research Methods and Models / / James Smith |
| Autore | Smith James |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2012 |
| Descrizione fisica | 1 online resource (27 p.) |
| Collana | IMF Working Papers |
| Soggetto topico |
Mineral industries - Taxation
Industries - Taxation Investments: Energy Taxation Natural Resource Extraction Efficiency Optimal Taxation Business Taxes and Subsidies Mining, Extraction, and Refining: Hydrocarbon Fuels Mining, Extraction, and Refining: Other Nonrenewable Resources Exhaustible Resources and Economic Development Nonrenewable Resources and Conservation: Government Policy Energy: General Industry Studies: Primary Products and Construction: General Taxation, Subsidies, and Revenue: General Investment & securities Extractive industries Public finance & taxation Oil Mining sector Oil, gas and mining taxes Marginal effective tax rate Commodities Economic sectors Taxes Tax policy Petroleum industry and trade Mineral industries Tax administration and procedure |
| ISBN |
1-58906-287-6
1-4755-9247-7 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Cover; Contents; I. Introduction; II. Literature Review; A. The Literature on Optimal Investment and Extraction; B. The Literature on Petroleum/Mineral Tax Policy; III. Conclusion; Table 1. Range of Permitted Behavioral Adaptations to Fiscal Stimuli: Model Comparisons; References |
| Record Nr. | UNINA-9910779642803321 |
Smith James
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| Washington, D.C. : , : International Monetary Fund, , 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Issues in Extractive Resource Taxation : : A Review of Research Methods and Models / / James Smith
| Issues in Extractive Resource Taxation : : A Review of Research Methods and Models / / James Smith |
| Autore | Smith James |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2012 |
| Descrizione fisica | 1 online resource (27 p.) |
| Disciplina | 332.152 |
| Collana | IMF Working Papers |
| Soggetto topico |
Mineral industries - Taxation
Industries - Taxation Investments: Energy Taxation Natural Resource Extraction Efficiency Optimal Taxation Business Taxes and Subsidies Mining, Extraction, and Refining: Hydrocarbon Fuels Mining, Extraction, and Refining: Other Nonrenewable Resources Exhaustible Resources and Economic Development Nonrenewable Resources and Conservation: Government Policy Energy: General Industry Studies: Primary Products and Construction: General Taxation, Subsidies, and Revenue: General Investment & securities Extractive industries Public finance & taxation Oil Mining sector Oil, gas and mining taxes Marginal effective tax rate Commodities Economic sectors Taxes Tax policy Petroleum industry and trade Mineral industries Tax administration and procedure |
| ISBN |
1-58906-287-6
1-4755-9247-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Cover; Contents; I. Introduction; II. Literature Review; A. The Literature on Optimal Investment and Extraction; B. The Literature on Petroleum/Mineral Tax Policy; III. Conclusion; Table 1. Range of Permitted Behavioral Adaptations to Fiscal Stimuli: Model Comparisons; References |
| Record Nr. | UNINA-9910815037603321 |
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Smith James
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| Washington, D.C. : , : International Monetary Fund, , 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Japan’s Corporate Income Tax—Overview and Challenges / / Thomas Dalsgaard
| Japan’s Corporate Income Tax—Overview and Challenges / / Thomas Dalsgaard |
| Autore | Dalsgaard Thomas |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
| Descrizione fisica | 1 online resource (22 p.) |
| Disciplina | 336.243 |
| Collana |
IMF Working Papers
IMF working paper |
| Soggetto topico |
Corporations - Taxation - Japan
Investments: General Public Finance Taxation Corporate Taxation Business Taxes and Subsidies Taxation, Subsidies, and Revenue: General Investment Capital Intangible Capital Capacity Corporate & business tax Public finance & taxation Macroeconomics Corporate income tax Corporate taxes Average effective tax rate Depreciation Revenue administration Taxes Marginal effective tax rate Tax policy National accounts Corporations Tax administration and procedure Saving and investment Revenue Income tax |
| ISBN |
1-4623-1040-0
1-4527-2689-2 1-4518-6932-0 1-282-84042-8 9786612840425 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction; II. Macro-Fiscal Background; III. Key Features of Japan's Corporate Tax; Figures; 1. Tax Structure in the G7 Countries, 2004; Boxes; 1. The 2007 Tax Measures for Business and Capital Income; IV. Diagnostics of the Corporate Income Tax; 2. Statutory Corporate Income Tax Rates in G7 Countries, 1990 and 2005; 2. Marginal and Average Effective Tax Rates; 3. Present Discounted Value of Depreciation Allowances in G7 Countries, 2005; 4. Average Effective Tax Rates (AETRs) in G7 Countries, 1979-2005; 5. Marginal Effective Tax Rates (METRs) in G7 Countries, 1979-2005
6. Composite Taxation of Dividend Income (Corporate plus Individual Tax), 2006V. A Way Forward; 7. METRs for Plant and Machinery in Manufacturing in G7 Countries, 2005; 8. Tax Rates for Small- and Medium-Sized Enterprises in G7 Countries, 2006; VI. Conclusion; References |
| Record Nr. | UNINA-9910788246403321 |
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Dalsgaard Thomas
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| Washington, D.C. : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Japan’s Corporate Income Tax—Overview and Challenges / / Thomas Dalsgaard
| Japan’s Corporate Income Tax—Overview and Challenges / / Thomas Dalsgaard |
| Autore | Dalsgaard Thomas |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
| Descrizione fisica | 1 online resource (22 p.) |
| Disciplina | 336.243 |
| Collana |
IMF Working Papers
IMF working paper |
| Soggetto topico |
Corporations - Taxation - Japan
Investments: General Public Finance Taxation Corporate Taxation Business Taxes and Subsidies Taxation, Subsidies, and Revenue: General Investment Capital Intangible Capital Capacity Corporate & business tax Public finance & taxation Macroeconomics Corporate income tax Corporate taxes Average effective tax rate Depreciation Revenue administration Taxes Marginal effective tax rate Tax policy National accounts Corporations Tax administration and procedure Saving and investment Revenue Income tax |
| ISBN |
1-4623-1040-0
1-4527-2689-2 1-4518-6932-0 1-282-84042-8 9786612840425 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction; II. Macro-Fiscal Background; III. Key Features of Japan's Corporate Tax; Figures; 1. Tax Structure in the G7 Countries, 2004; Boxes; 1. The 2007 Tax Measures for Business and Capital Income; IV. Diagnostics of the Corporate Income Tax; 2. Statutory Corporate Income Tax Rates in G7 Countries, 1990 and 2005; 2. Marginal and Average Effective Tax Rates; 3. Present Discounted Value of Depreciation Allowances in G7 Countries, 2005; 4. Average Effective Tax Rates (AETRs) in G7 Countries, 1979-2005; 5. Marginal Effective Tax Rates (METRs) in G7 Countries, 1979-2005
6. Composite Taxation of Dividend Income (Corporate plus Individual Tax), 2006V. A Way Forward; 7. METRs for Plant and Machinery in Manufacturing in G7 Countries, 2005; 8. Tax Rates for Small- and Medium-Sized Enterprises in G7 Countries, 2006; VI. Conclusion; References |
| Record Nr. | UNINA-9910818151403321 |
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Dalsgaard Thomas
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| Washington, D.C. : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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The journal of international taxation
| The journal of international taxation |
| Pubbl/distr/stampa | [New York, NY], : Warren, Gorham & Lamont |
| Soggetto topico |
Tax planning
Tax administration and procedure Taxation - Law and legislation Planification fiscale Impôt - Administration et procédure |
| Soggetto genere / forma | Periodicals. |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | International taxation |
| Record Nr. | UNISA-996336825903316 |
| [New York, NY], : Warren, Gorham & Lamont | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
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Journal of tax practice management [[electronic resource]]
| Journal of tax practice management [[electronic resource]] |
| Pubbl/distr/stampa | Chicago, IL, : CCH Inc., c2002-c2004 |
| Descrizione fisica | 1 online resource |
| Disciplina | 336 |
| Soggetto topico |
Tax lawyers - United States
Tax consultants - United States Tax administration and procedure - United States Law offices - United States Law offices Tax administration and procedure Tax consultants Tax lawyers |
| Soggetto genere / forma | Periodicals. |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Altri titoli varianti |
CCH journal of tax practice management
Tax practice management |
| Record Nr. | UNISA-996218638703316 |
| Chicago, IL, : CCH Inc., c2002-c2004 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
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Legislative proposals and tax law related to presidential and vice-presidential tax returns : hearing before the Subcommittee on Oversight of the Committee on Ways and Means, U.S. House of Representatives, One Hundred Sixteenth Congress, first session, February, 7 2019
| Legislative proposals and tax law related to presidential and vice-presidential tax returns : hearing before the Subcommittee on Oversight of the Committee on Ways and Means, U.S. House of Representatives, One Hundred Sixteenth Congress, first session, February, 7 2019 |
| Pubbl/distr/stampa | Washington : , : U.S. Government Publishing Office, , 2020 |
| Descrizione fisica | 1 online resource (iii, 181 pages) : portrait |
| Soggetto topico |
Income tax - Law and legislation - United States
Tax returns - United States Tax administration and procedure - United States Privacy, Right of - United States Finance, Personal Income tax - Law and legislation Privacy, Right of Tax administration and procedure Tax returns |
| Soggetto genere / forma |
Legislative hearings.
Rules. |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | Legislative proposals and tax law related to presidential and vice-presidential tax returns |
| Record Nr. | UNINA-9910712836003321 |
| Washington : , : U.S. Government Publishing Office, , 2020 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Macro-prudential Policy in a Fisherian Model of Financial Innovation / / Javier Bianchi, Emine Boz, Enrique Mendoza
| Macro-prudential Policy in a Fisherian Model of Financial Innovation / / Javier Bianchi, Emine Boz, Enrique Mendoza |
| Autore | Bianchi Javier |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2012 |
| Descrizione fisica | 1 online resource (55 p.) |
| Altri autori (Persone) |
BozEmine
MendozaEnrique |
| Collana | IMF Working Papers |
| Soggetto topico |
Financial institutions - Management - Econometric models
Equilibrium (Economics) - Econometric models Macroeconomics Money and Monetary Policy Real Estate Taxation Industries: Financial Services Externalities Asymmetric and Private Information Business Fluctuations Cycles Financial Markets and the Macroeconomy Current Account Adjustment Short-term Capital Movements Open Economy Macroeconomics Monetary Policy, Central Banking, and the Supply of Money and Credit: General Banks Depository Institutions Micro Finance Institutions Mortgages Price Level Inflation Deflation Nonagricultural and Nonresidential Real Estate Markets Tax Evasion and Avoidance Monetary economics Finance Property & real estate Public finance & taxation Credit Collateral Asset prices Land prices Tax arrears management Money Financial institutions Prices Revenue administration Loans Housing Tax administration and procedure |
| ISBN |
1-4755-4251-8
1-4755-7072-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; 1.Introduction; 2 A Fisherian Model of Financial Innovation; 2.1 Decentralized Competitive Equilibrium; 2.2 Learning Environment; 2.3 Learning, Debt and Price Dynamics after Financial Innovation; 2.4 Recursive Anticipated Utility Competitive Equilibrium; 2.5 Conditionally Efficient Planners' Problems; 2.6 Pecuniary Externality and Decentralization of Planners' Allocations; 3 Quantitative Analysis; 3.1 Baseline Calibration; Tables; Table 1: Baseline Parameter Values; 3.2 Baseline Results; 3.3 Welfare Analysis; Table 2: Welfare Gains; 3.4 Sensitivity Analysis
Table 3: Summary of Priors4 Conclusion; Appendixes; Appendix: Recursive Optimization Problems; References; References; Figures; Figure 1: Dynamics in the Baseline Calibration; Figure 2: Period 40 Bond Holdings and Asset Prices; Figure 3: Period 41 Bond Holdings and Asset Prices; Figure 4: Crisis Episode; Figure 5: Taxes on Debt and Land Dividends; Figure 6: Decomposition of Taxes on Debt; Figure 7: Priors; Figure 8: Dynamics in Gradual Optimism Calibration; Figure 9: Period 40 Bond Holdings and Prices: Gradual Optimism; Figure 10: Taxes on Debt and Land Dividends: Gradual Optimism Figure 11: Decomposition of Taxes on Debt: Gradual OptimismFigure 12: Dynamics in Asymmetric Priors Calibration; Figure 13: Taxes on Debt: Asymmetric Priors |
| Record Nr. | UNINA-9910786481203321 |
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Bianchi Javier
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| Washington, D.C. : , : International Monetary Fund, , 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Macro-prudential Policy in a Fisherian Model of Financial Innovation / / Javier Bianchi, Emine Boz, Enrique Mendoza
| Macro-prudential Policy in a Fisherian Model of Financial Innovation / / Javier Bianchi, Emine Boz, Enrique Mendoza |
| Autore | Bianchi Javier |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2012 |
| Descrizione fisica | 1 online resource (55 p.) |
| Disciplina | 332.152 |
| Altri autori (Persone) |
BozEmine
MendozaEnrique |
| Collana | IMF Working Papers |
| Soggetto topico |
Financial institutions - Management - Econometric models
Equilibrium (Economics) - Econometric models Macroeconomics Money and Monetary Policy Real Estate Taxation Industries: Financial Services Externalities Asymmetric and Private Information Business Fluctuations Cycles Financial Markets and the Macroeconomy Current Account Adjustment Short-term Capital Movements Open Economy Macroeconomics Monetary Policy, Central Banking, and the Supply of Money and Credit: General Banks Depository Institutions Micro Finance Institutions Mortgages Price Level Inflation Deflation Nonagricultural and Nonresidential Real Estate Markets Tax Evasion and Avoidance Monetary economics Finance Property & real estate Public finance & taxation Credit Collateral Asset prices Land prices Tax arrears management Money Financial institutions Prices Revenue administration Loans Housing Tax administration and procedure |
| ISBN |
1-4755-4251-8
1-4755-7072-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; 1.Introduction; 2 A Fisherian Model of Financial Innovation; 2.1 Decentralized Competitive Equilibrium; 2.2 Learning Environment; 2.3 Learning, Debt and Price Dynamics after Financial Innovation; 2.4 Recursive Anticipated Utility Competitive Equilibrium; 2.5 Conditionally Efficient Planners' Problems; 2.6 Pecuniary Externality and Decentralization of Planners' Allocations; 3 Quantitative Analysis; 3.1 Baseline Calibration; Tables; Table 1: Baseline Parameter Values; 3.2 Baseline Results; 3.3 Welfare Analysis; Table 2: Welfare Gains; 3.4 Sensitivity Analysis
Table 3: Summary of Priors4 Conclusion; Appendixes; Appendix: Recursive Optimization Problems; References; References; Figures; Figure 1: Dynamics in the Baseline Calibration; Figure 2: Period 40 Bond Holdings and Asset Prices; Figure 3: Period 41 Bond Holdings and Asset Prices; Figure 4: Crisis Episode; Figure 5: Taxes on Debt and Land Dividends; Figure 6: Decomposition of Taxes on Debt; Figure 7: Priors; Figure 8: Dynamics in Gradual Optimism Calibration; Figure 9: Period 40 Bond Holdings and Prices: Gradual Optimism; Figure 10: Taxes on Debt and Land Dividends: Gradual Optimism Figure 11: Decomposition of Taxes on Debt: Gradual OptimismFigure 12: Dynamics in Asymmetric Priors Calibration; Figure 13: Taxes on Debt: Asymmetric Priors |
| Record Nr. | UNINA-9910814616003321 |
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Bianchi Javier
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| Washington, D.C. : , : International Monetary Fund, , 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Manual sobre administración de regímenes fiscales para industrias extractivas / / Jack Calder
| Manual sobre administración de regímenes fiscales para industrias extractivas / / Jack Calder |
| Autore | Calder Jack |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2015 |
| Descrizione fisica | 1 online resource (129 pages) |
| Disciplina | 336.2 |
| Soggetto topico |
Taxation
Public Finance International Taxation Natural Resource Extraction Natural Resources Agricultural and Natural Resource Economics Environmental and Ecological Economics: General Taxation, Subsidies, and Revenue: General Business Taxes and Subsidies Auditing Public Administration Public Sector Accounting and Audits Environmental management Public finance & taxation Management accounting & bookkeeping Extractive industries Taxation & duties law Revenue administration Natural resources Revenue Tax administration and procedure |
| ISBN |
1-4983-1692-1
1-4755-5681-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | spa |
| Record Nr. | UNINA-9910798600703321 |
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Calder Jack
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| Washington, D.C. : , : International Monetary Fund, , 2015 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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