The "Flat Tax(es)" : : Principles and Evidence / / Ricardo Varsano, Kevin Kim, Michael Keen |
Autore | Varsano Ricardo |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2006 |
Descrizione fisica | 48 p. : ill |
Altri autori (Persone) |
KimKevin
KeenMichael |
Collana | IMF Working Papers |
Soggetto topico |
Flat-rate income tax - Econometric models
Flat-rate income tax - Former Soviet republics - Econometric models Macroeconomics Personal Finance -Taxation Taxation Corporate Taxation Taxation, Subsidies, and Revenue: General Fiscal Policies and Behavior of Economic Agents: General Personal Income, Wealth, and Their Distributions Personal Income and Other Nonbusiness Taxes and Subsidies Business Taxes and Subsidies Public finance & taxation Corporate & business tax Flat tax Personal income Marginal effective tax rate Personal income tax Corporate income tax Taxes National accounts Tax policy Income tax Income Tax administration and procedure Corporations |
ISBN |
1-4623-2961-6
1-4527-7132-4 1-283-51335-8 9786613825803 1-4519-0931-4 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Altri titoli varianti | Flat taxes |
Record Nr. | UNINA-9910788410303321 |
Varsano Ricardo | ||
Washington, D.C. : , : International Monetary Fund, , 2006 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
The "Flat Tax(es)" : : Principles and Evidence / / Ricardo Varsano, Kevin Kim, Michael Keen |
Autore | Varsano Ricardo |
Edizione | [1st ed.] |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2006 |
Descrizione fisica | 48 p. : ill |
Altri autori (Persone) |
KimKevin
KeenMichael |
Collana | IMF Working Papers |
Soggetto topico |
Flat-rate income tax - Econometric models
Flat-rate income tax - Former Soviet republics - Econometric models Macroeconomics Personal Finance -Taxation Taxation Corporate Taxation Taxation, Subsidies, and Revenue: General Fiscal Policies and Behavior of Economic Agents: General Personal Income, Wealth, and Their Distributions Personal Income and Other Nonbusiness Taxes and Subsidies Business Taxes and Subsidies Public finance & taxation Corporate & business tax Flat tax Personal income Marginal effective tax rate Personal income tax Corporate income tax Taxes National accounts Tax policy Income tax Income Tax administration and procedure Corporations |
ISBN |
1-4623-2961-6
1-4527-7132-4 1-283-51335-8 9786613825803 1-4519-0931-4 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | Intro -- Contents -- I. INTRODUCTION -- II. EXPERIENCES WITH THE FLAT TAX: AN OVERVIEW -- III. ANALYZING THE "FLAT TAX" -- IV. CONCLUSIONS -- REFERENCES. |
Altri titoli varianti | Flat taxes |
Record Nr. | UNINA-9910826087703321 |
Varsano Ricardo | ||
Washington, D.C. : , : International Monetary Fund, , 2006 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Administering Fiscal Regimes for Extractive Industries : : A Handbook / / Jack Calder |
Autore | Calder Jack |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2014 |
Descrizione fisica | 1 online resource (121 p.) |
Disciplina | 333.7 |
Soggetto topico |
Natural resources - Taxation
Mineral industries - Taxation Revenue - Accounting Tax administration and procedure Public Finance Taxation International Taxation Natural Resource Extraction Natural Resources Accounting 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 Public finance accounting Natural resources Natural resource taxes Revenue administration Tax administration core functions Transfer pricing rules Environment Taxes Public financial management (PFM) Revenue |
ISBN |
1-4843-8637-X
1-4843-8608-6 1-4843-8644-2 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Cover; Contents; Foreword; Introduction and Overview; Abbreviations and Acronyms; CHAPTER 1 WHAT'S SPECIAL ABOUT NATURAL RESOURCE REVENUE ADMINISTRATION?; What's Special about Natural Resources?; A Simple Business?; Nonrenewability; Varied Scale and Profitability; Rent-Generating Potential; Uncertainty and Risk; Need for Substantial Capital Investment and Technological Expertise; Long Development and Operating Periods; High Sunk Costs and Abandonment Costs; Geographic Concentration; High Level of Exports and Imports; Distinctive Commercial Risk-Sharing Arrangements
Transfers of Natural Resource License Interests State Control and Ownership; Poor Governance; Consequences for Natural Resource Revenue Administration; Logical Framework for Evaluating and Strengthening Natural Resource Revenue Administration; CHAPTER 2 POLICY AND LEGAL FRAMEWORK; Accessibility of Natural Resource Taxation Law; Tax Administration and Tax Policy; Implementation and Design of Natural Resource Taxes; Royalties Versus Profit and Rent Taxes; Unnecessary Complexity of Natural Resource Taxation; Badly Designed Natural Resource Fiscal Provisions; Stability Clauses; Nontax Revenues Government Equity Participation Community Service and Infrastructure Obligations; CHAPTER 3 ORGANIZATION AND COOPERATION; Organization of Natural Resource Revenue Administration between Agencies; Integrated Administration by Tax Department; Fragmented Administration; Integrated Administration by Natural Resource Department or National Resource Company; Transfer of Responsibilities to Tax Department; Natural Resource Department Responsibilities; National Resource Company Responsibilities; Provincial and Local Government Responsibilities; Nuisance Tax Responsibilities Organization of Natural Resource Revenue Administration within the Tax Department Cooperation and Exchange of Information; Obstacles to Integrated Administration and Second Best Options; CHAPTER 4 PROCEDURES; Tax Procedure Codes; Routine Functions; Registration; Returns, Assessments, Payments: Importance of Self-Assessment; Simplifying Routine Procedures; Nonroutine Functions; Risk Assessment and Management; Segmentation and Compliance Strategy; Enforcement; Taxpayer Services; Physical Audit; Benchmark Pricing; Audit; Appeals and Dispute Resolution; CHAPTER 5 GOVERNANCE AND TRANSPARENCY Clarity of Roles and Responsibilities Open Budget Processes; Public Availability of Information; EITI; Assurances of Integrity; CHAPTER 6 ADMINISTRATIVE CAPACITY; Sta Numbers; Salaries; Recruitment; Training; Performance Management; Information Technology; Funding and Autonomy; The Role of the Private Sector; Implementing Reform Successfully; APPENDIX 1 SPECIAL NATURAL RESOURCE TAX PROVISIONS; Natural Resource Valuation and Transfer Pricing; Financing Costs; Hedging; General Conditions for Tax Deductibility of Costs; Ring-Fencing of Costs; Tax Holidays; Capital Expenditure Social Infrastructure Costs |
Record Nr. | UNINA-9910791145603321 |
Calder Jack | ||
Washington, D.C. : , : International Monetary Fund, , 2014 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Administering Fiscal Regimes for Extractive Industries : : A Handbook / / Jack Calder |
Autore | Calder Jack |
Edizione | [1st ed.] |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2014 |
Descrizione fisica | 1 online resource (121 p.) |
Disciplina | 333.7 |
Soggetto topico |
Natural resources - Taxation
Mineral industries - Taxation Revenue - Accounting Tax administration and procedure Public Finance Taxation International Taxation Natural Resource Extraction Natural Resources Accounting 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 Public finance accounting Natural resources Natural resource taxes Revenue administration Tax administration core functions Transfer pricing rules Environment Taxes Public financial management (PFM) Revenue |
ISBN |
1-4843-8637-X
1-4843-8608-6 1-4843-8644-2 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Cover; Contents; Foreword; Introduction and Overview; Abbreviations and Acronyms; CHAPTER 1 WHAT'S SPECIAL ABOUT NATURAL RESOURCE REVENUE ADMINISTRATION?; What's Special about Natural Resources?; A Simple Business?; Nonrenewability; Varied Scale and Profitability; Rent-Generating Potential; Uncertainty and Risk; Need for Substantial Capital Investment and Technological Expertise; Long Development and Operating Periods; High Sunk Costs and Abandonment Costs; Geographic Concentration; High Level of Exports and Imports; Distinctive Commercial Risk-Sharing Arrangements
Transfers of Natural Resource License Interests State Control and Ownership; Poor Governance; Consequences for Natural Resource Revenue Administration; Logical Framework for Evaluating and Strengthening Natural Resource Revenue Administration; CHAPTER 2 POLICY AND LEGAL FRAMEWORK; Accessibility of Natural Resource Taxation Law; Tax Administration and Tax Policy; Implementation and Design of Natural Resource Taxes; Royalties Versus Profit and Rent Taxes; Unnecessary Complexity of Natural Resource Taxation; Badly Designed Natural Resource Fiscal Provisions; Stability Clauses; Nontax Revenues Government Equity Participation Community Service and Infrastructure Obligations; CHAPTER 3 ORGANIZATION AND COOPERATION; Organization of Natural Resource Revenue Administration between Agencies; Integrated Administration by Tax Department; Fragmented Administration; Integrated Administration by Natural Resource Department or National Resource Company; Transfer of Responsibilities to Tax Department; Natural Resource Department Responsibilities; National Resource Company Responsibilities; Provincial and Local Government Responsibilities; Nuisance Tax Responsibilities Organization of Natural Resource Revenue Administration within the Tax Department Cooperation and Exchange of Information; Obstacles to Integrated Administration and Second Best Options; CHAPTER 4 PROCEDURES; Tax Procedure Codes; Routine Functions; Registration; Returns, Assessments, Payments: Importance of Self-Assessment; Simplifying Routine Procedures; Nonroutine Functions; Risk Assessment and Management; Segmentation and Compliance Strategy; Enforcement; Taxpayer Services; Physical Audit; Benchmark Pricing; Audit; Appeals and Dispute Resolution; CHAPTER 5 GOVERNANCE AND TRANSPARENCY Clarity of Roles and Responsibilities Open Budget Processes; Public Availability of Information; EITI; Assurances of Integrity; CHAPTER 6 ADMINISTRATIVE CAPACITY; Sta Numbers; Salaries; Recruitment; Training; Performance Management; Information Technology; Funding and Autonomy; The Role of the Private Sector; Implementing Reform Successfully; APPENDIX 1 SPECIAL NATURAL RESOURCE TAX PROVISIONS; Natural Resource Valuation and Transfer Pricing; Financing Costs; Hedging; General Conditions for Tax Deductibility of Costs; Ring-Fencing of Costs; Tax Holidays; Capital Expenditure Social Infrastructure Costs |
Record Nr. | UNINA-9910807832303321 |
Calder Jack | ||
Washington, D.C. : , : International Monetary Fund, , 2014 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Administration des régimes fiscaux des industries extractives : Manuel / / Jack Calder |
Autore | Calder Jack |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2015 |
Descrizione fisica | 1 online resource (108 pages) |
Disciplina | 338.2 |
Soggetto topico |
Mineral industries - Taxation
Natural resources - Taxation Revenue - Accounting Public Finance Taxation 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 Natural resources Natural resource taxes Revenue administration Tax administration core functions Transfer pricing rules Revenue Tax administration and procedure |
ISBN |
1-5135-1299-4
1-5135-1605-1 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | fre |
Record Nr. | UNINA-9910798601003321 |
Calder Jack | ||
Washington, D.C. : , : International Monetary Fund, , 2015 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Administration des régimes fiscaux des industries extractives : Manuel / / Jack Calder |
Autore | Calder Jack |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2015 |
Descrizione fisica | 1 online resource (108 pages) |
Disciplina | 338.2 |
Soggetto topico |
Mineral industries - Taxation
Natural resources - Taxation Revenue - Accounting Public Finance Taxation 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 Natural resources Natural resource taxes Revenue administration Tax administration core functions Transfer pricing rules Revenue Tax administration and procedure |
ISBN |
1-5135-1299-4
1-5135-1605-1 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | fre |
Record Nr. | UNINA-9910811175503321 |
Calder Jack | ||
Washington, D.C. : , : International Monetary Fund, , 2015 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Allowances for Corporate Equity in Practice / / Alexander Klemm |
Autore | Klemm Alexander |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2006 |
Descrizione fisica | 1 online resource (35 p.) |
Collana | IMF Working Papers |
Soggetto topico |
Corporations - Finance
Corporations - Taxation Investments: Stocks Taxation Corporate Taxation Business Taxes and Subsidies Taxation, Subsidies, and Revenue: General Pension Funds Non-bank Financial Institutions Financial Instruments Institutional Investors Corporate & business tax Public finance & taxation Investment & securities Allowance for corporate equity Stocks Corporate income tax Income tax systems Effective tax rate Corporations Income tax Tax administration and procedure |
ISBN |
1-4623-5080-1
1-4519-8531-2 1-282-39234-4 9786613820778 1-4519-0972-1 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | ""Contents""; ""I. INTRODUCTION""; ""II. ACE TAX SYSTEMS""; ""III. ACE SYSTEMS IN PRACTICE""; ""IV. PREVIOUS ANALYSES OF ACE TAX SYSTEMS""; ""V. THE BRAZILIAN ACE VARIANT""; ""VI. CONCLUSION""; ""Appendix I. Effective Tax Rates""; ""REFERENCES"" |
Record Nr. | UNINA-9910788522403321 |
Klemm Alexander | ||
Washington, D.C. : , : International Monetary Fund, , 2006 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Allowances for Corporate Equity in Practice / / Alexander Klemm |
Autore | Klemm Alexander |
Edizione | [1st ed.] |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2006 |
Descrizione fisica | 1 online resource (35 p.) |
Collana | IMF Working Papers |
Soggetto topico |
Corporations - Finance
Corporations - Taxation Investments: Stocks Taxation Corporate Taxation Business Taxes and Subsidies Taxation, Subsidies, and Revenue: General Pension Funds Non-bank Financial Institutions Financial Instruments Institutional Investors Corporate & business tax Public finance & taxation Investment & securities Allowance for corporate equity Stocks Corporate income tax Income tax systems Effective tax rate Corporations Income tax Tax administration and procedure |
ISBN |
1-4623-5080-1
1-4519-8531-2 1-282-39234-4 9786613820778 1-4519-0972-1 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | ""Contents""; ""I. INTRODUCTION""; ""II. ACE TAX SYSTEMS""; ""III. ACE SYSTEMS IN PRACTICE""; ""IV. PREVIOUS ANALYSES OF ACE TAX SYSTEMS""; ""V. THE BRAZILIAN ACE VARIANT""; ""VI. CONCLUSION""; ""Appendix I. Effective Tax Rates""; ""REFERENCES"" |
Record Nr. | UNINA-9910814665703321 |
Klemm Alexander | ||
Washington, D.C. : , : International Monetary Fund, , 2006 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Can Abenomics Succeed? : : Overcoming the Legacy of Japan's Lost Decades / / Dennis Botman, Stephan Danninger, Jerald Schiff |
Autore | Botman Dennis |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2015 |
Descrizione fisica | 1 online resource (410 p.) |
Disciplina | 330.952 |
Altri autori (Persone) |
DanningerStephan
SchiffJerald |
Soggetto topico |
Stagnation (Economics)
Deflation (Finance) - Japan Banks and Banking Labor Macroeconomics Public Finance Demography Exports and Imports Inflation Business Taxes and Subsidies Price Level Deflation Debt Debt Management Sovereign Debt Economics of the Elderly Economics of the Handicapped Non-labor Market Discrimination Demand and Supply of Labor: General Social Security and Public Pensions Labour income economics Public finance & taxation Pensions Population & demography Corporate & business tax Prices Population and demographics Taxes Public debt Expenditure Labor markets Aging Corporate income tax Pension spending Labor market Debts, Public Population aging Corporations Taxation |
ISBN |
1-4843-4124-4
1-4983-0233-5 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Cover Page; Title Page; Copyright Page; Contents; Foreword; Acronyms and Abbreviations; 1 Abenomics: From the Lost Decade to the Three Arrows; 2 Abenomics: Lessons Learned from Two Decades of Conventional and Unconventional Monetary Policies; 3 Can Abenomics Overcome the Headwinds from Population Aging?; 4 Japan's Fiscal Risks; 5 Options for Fiscal Consolidation in an Aging Society; 6 Japan's Growth Challenge: Needs and Potential; 7 Labor Market Reform: Vital to the Success of Abenomics; 8 The Opportunities and Risks of Abenomics in the Financial Sector
9 Stimulating Private Investment and Innovation10 Japan's Role in the Global Economy and Spillover Effects of Abenomics; Contributors; Index; Footnotes; 3 Can Abenomics Overcome the Headwinds from Population Aging?; 4 Japan's Fiscal Risks; 5 Options for Fiscal Consolidation in an Aging Society; 6 Japan's Growth Challenge: Needs and Potential; 7 Labor Market Reform: Vital to the Success of Abenomics; 8 The Opportunities and Risks of Abenomics in the Financial Sector; 9 Stimulating Private Investment and Innovation; 10 Japan's Role in the Global Economy and Spillover Effects of Abenomics |
Record Nr. | UNINA-9910797006903321 |
Botman Dennis | ||
Washington, D.C. : , : International Monetary Fund, , 2015 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Can Abenomics Succeed? : : Overcoming the Legacy of Japan's Lost Decades / / Dennis Botman, Stephan Danninger, Jerald Schiff |
Autore | Botman Dennis |
Edizione | [1st ed.] |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2015 |
Descrizione fisica | 1 online resource (410 p.) |
Disciplina | 330.952 |
Altri autori (Persone) |
DanningerStephan
SchiffJerald |
Soggetto topico |
Stagnation (Economics)
Deflation (Finance) - Japan Banks and Banking Labor Macroeconomics Public Finance Demography Exports and Imports Inflation Business Taxes and Subsidies Price Level Deflation Debt Debt Management Sovereign Debt Economics of the Elderly Economics of the Handicapped Non-labor Market Discrimination Demand and Supply of Labor: General Social Security and Public Pensions Labour income economics Public finance & taxation Pensions Population & demography Corporate & business tax Prices Population and demographics Taxes Public debt Expenditure Labor markets Aging Corporate income tax Pension spending Labor market Debts, Public Population aging Corporations Taxation |
ISBN |
1-4843-4124-4
1-4983-0233-5 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Cover Page; Title Page; Copyright Page; Contents; Foreword; Acronyms and Abbreviations; 1 Abenomics: From the Lost Decade to the Three Arrows; 2 Abenomics: Lessons Learned from Two Decades of Conventional and Unconventional Monetary Policies; 3 Can Abenomics Overcome the Headwinds from Population Aging?; 4 Japan's Fiscal Risks; 5 Options for Fiscal Consolidation in an Aging Society; 6 Japan's Growth Challenge: Needs and Potential; 7 Labor Market Reform: Vital to the Success of Abenomics; 8 The Opportunities and Risks of Abenomics in the Financial Sector
9 Stimulating Private Investment and Innovation10 Japan's Role in the Global Economy and Spillover Effects of Abenomics; Contributors; Index; Footnotes; 3 Can Abenomics Overcome the Headwinds from Population Aging?; 4 Japan's Fiscal Risks; 5 Options for Fiscal Consolidation in an Aging Society; 6 Japan's Growth Challenge: Needs and Potential; 7 Labor Market Reform: Vital to the Success of Abenomics; 8 The Opportunities and Risks of Abenomics in the Financial Sector; 9 Stimulating Private Investment and Innovation; 10 Japan's Role in the Global Economy and Spillover Effects of Abenomics |
Record Nr. | UNINA-9910809550903321 |
Botman Dennis | ||
Washington, D.C. : , : International Monetary Fund, , 2015 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|