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The "Flat Tax(es)" : : Principles and Evidence / / Ricardo Varsano, Kevin Kim, Michael Keen
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
Opac: Controlla la disponibilità qui
The "Flat Tax(es)" : : Principles and Evidence / / Ricardo Varsano, Kevin Kim, Michael Keen
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
Opac: Controlla la disponibilità qui
Administering Fiscal Regimes for Extractive Industries : : A Handbook / / Jack Calder
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
Opac: Controlla la disponibilità qui
Administering Fiscal Regimes for Extractive Industries : : A Handbook / / Jack Calder
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
Opac: Controlla la disponibilità qui
Administration des régimes fiscaux des industries extractives : Manuel / / Jack Calder
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
Opac: Controlla la disponibilità qui
Administration des régimes fiscaux des industries extractives : Manuel / / Jack Calder
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
Opac: Controlla la disponibilità qui
Allowances for Corporate Equity in Practice / / Alexander Klemm
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
Opac: Controlla la disponibilità qui
Allowances for Corporate Equity in Practice / / Alexander Klemm
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
Opac: Controlla la disponibilità qui
Can Abenomics Succeed? : : Overcoming the Legacy of Japan's Lost Decades / / Dennis Botman, Stephan Danninger, Jerald Schiff
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
Opac: Controlla la disponibilità qui
Can Abenomics Succeed? : : Overcoming the Legacy of Japan's Lost Decades / / Dennis Botman, Stephan Danninger, Jerald Schiff
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
Opac: Controlla la disponibilità qui