Causes, Benefits, and Risks of Business Tax Incentives / / Alexander Klemm |
Autore | Klemm Alexander |
Edizione | [1st ed.] |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2009 |
Descrizione fisica | 1 online resource (29 p.) |
Disciplina | 336.243160941 |
Collana | IMF Working Papers |
Soggetto topico |
Tax incentives
Corporations - Taxation Business Taxes and Subsidies Capacity Capital Corporate & business tax Corporate income tax Corporate Taxation Corporations Depreciation Income tax Intangible Capital International Fiscal Issues International Public Goods Investment Investments: General Macroeconomics National accounts Personal Finance -Taxation Personal Income and Other Nonbusiness Taxes and Subsidies Public finance & taxation Saving and investment Tax allowances Tax holidays Taxation Taxation, Subsidies, and Revenue: General Taxes |
ISBN |
1-4623-7495-6
1-4527-1375-8 1-282-84243-9 1-4518-7168-6 9786612842436 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | Contents; 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 |
Record Nr. | UNINA-9910816923603321 |
Klemm Alexander | ||
Washington, D.C. : , : International Monetary Fund, , 2009 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
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Empirical Evidenceon the Effects of Tax Incentives / / Alexander Klemm, Stefan Parys |
Autore | Klemm Alexander |
Edizione | [1st ed.] |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2009 |
Descrizione fisica | 1 online resource (27 p.) |
Disciplina | 336.243160941 |
Altri autori (Persone) | ParysStefan |
Collana | IMF Working Papers |
Soggetto topico |
Tax incentives
Tax credits Balance of payments Business Taxes and Subsidies Corporate & business tax Corporate income tax Corporate Taxation Corporations Econometric analysis Econometric models Econometrics & economic statistics Econometrics Estimation techniques Estimation Exports and Imports Finance Foreign direct investment International Fiscal Issues International Investment International Public Goods Investments, Foreign Long-term Capital Movements Public finance & taxation Tax holidays Taxation Taxation, Subsidies, and Revenue: General Taxes |
ISBN |
1-4623-1843-6
1-4519-9937-2 1-4518-7283-6 9786612843501 1-282-84350-8 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Contents; I. Introduction; II. Data; Tables; 1. Tax Variables; 2. Descriptive Statistics; III. Empirical Evidence on Tax Competition; A. Methodology; Figures; 1. Average Tax Rates and Incentives Over the Years; B. Results; 3. The Choice Between Estimation Methods; 4. Fiscal Interactions for Different Tax Instruments; IV. Empirical Evidence on The Effect on Investment and Growth; A. Methodology; B. Results; 5. The Choice of Estimation Method; 6. The Effects of Tax Instruments on Investment and Growth; V. Conclusion; Appendixes; 1. Countries and Periods Covered in the Corporate Tax Dataset.
References |
Record Nr. | UNINA-9910812317903321 |
Klemm Alexander | ||
Washington, D.C. : , : International Monetary Fund, , 2009 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
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