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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
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| Washington, D.C. : , : International Monetary Fund, , 2006 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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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 |
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Klemm Alexander
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| Washington, D.C. : , : International Monetary Fund, , 2006 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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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 |
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Botman Dennis
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| Washington, D.C. : , : International Monetary Fund, , 2015 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Causes, Benefits, and Risks of Business Tax Incentives / / Alexander Klemm
| Causes, Benefits, and Risks of Business Tax Incentives / / Alexander Klemm |
| Autore | Klemm Alexander |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2009 |
| Descrizione fisica | 1 online resource (29 p.) |
| Collana | IMF Working Papers |
| Soggetto topico |
Tax incentives
Corporations - Taxation Investments: General Personal Finance -Taxation Taxation Corporate Taxation Business Taxes and Subsidies International Fiscal Issues International Public Goods Taxation, Subsidies, and Revenue: General Personal Income and Other Nonbusiness Taxes and Subsidies Investment Capital Intangible Capital Capacity Public finance & taxation Corporate & business tax Macroeconomics Tax holidays Corporate income tax Tax allowances Depreciation Taxes National accounts Corporations Income tax Saving and investment |
| 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-9910788348003321 |
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Klemm Alexander
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| Washington, D.C. : , : International Monetary Fund, , 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Current and Proposed Non-Oil Tax System in Azerbaijan
| Current and Proposed Non-Oil Tax System in Azerbaijan |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
| Descrizione fisica | 1 online resource (21 p.) |
| Disciplina | 336.2 |
| Collana |
IMF Working Papers
IMF working paper |
| Soggetto topico |
Taxation - Azerbaijan
Revenue - Azerbaijan Tax administration and procedure - Azerbaijan Personal Finance -Taxation Public Finance Taxation Corporate Taxation Personal Income and Other Nonbusiness Taxes and Subsidies Business Taxes and Subsidies Taxation, Subsidies, and Revenue: General Public finance & taxation Corporate & business tax Income and capital gains taxes Value-added tax Corporate income tax Revenue administration Personal income tax Income tax Spendings tax Corporations Revenue |
| ISBN |
1-4623-9917-7
1-4527-4201-4 9786612841767 1-4518-7083-3 1-282-84176-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction; II. Non-Oil Tax Revenue Developments; Tables; 1. Former Soviet Union Countries: Progress on Tax Policy; Figures; 1. Non-oil Revenues to Non-oil GDP; 2. Non-Oil Tax Revenues, 2003-07; 2. Composition of Non-oil Taxes; 3. Direct and Indirect Non-oil Taxes; III. Main Issues of the Current Non-Oil Tax System; IV. Estimates of the VAT and Customs Revenue Potential; 3. Estimates of VAT Revenue Potential, 2005-07; V. Reforming the Non-Oil Tax System; A. Short-Term Measures; 4. Estimates of Customs Duties Revenue Potential, 2005-7; Boxes; 1. Short-Term Recommendations
2. Conditions for an Effective Self-Assessment SystemB. Medium-Term Measures; 5. Non-Oil Tax System, 2006; 6. Current Flat Taxes; 7. Summary of the Flat Tax Systems; VI. Main Findings and Recommendations; References |
| Record Nr. | UNINA-9910788344703321 |
| Washington, D.C. : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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The Distributional Impact of Fiscal Policy in Honduras / / David Locke Newhouse, Irene Yackovlev, Robert Gillingham
| The Distributional Impact of Fiscal Policy in Honduras / / David Locke Newhouse, Irene Yackovlev, Robert Gillingham |
| Autore | Newhouse David Locke |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
| Descrizione fisica | 1 online resource (22 p.) |
| Disciplina | 336.2 |
| Altri autori (Persone) |
YackovlevIrene
GillinghamRobert |
| Collana |
IMF Working Papers
IMF working paper |
| Soggetto topico |
Taxation - Honduras
Fiscal policy - Honduras Macroeconomics Public Finance Corporate Taxation Aggregate Factor Income Distribution Personal Income, Wealth, and Their Distributions Macroeconomics: Consumption Saving Wealth Fiscal Policy Business Taxes and Subsidies Corporate & business tax Income Personal income Consumption Fiscal policy Corporate income tax Economics Corporations Taxation |
| ISBN |
1-4623-1947-5
1-4527-4504-8 1-4518-7026-4 1-282-84119-X 9786612841194 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction; II. Methodology; Data sources; Estimation of taxes and price subsidies; Estimation of other government benefits; Classifying variables; Tables; 1. Household Demographic Characteristics; III. The Incidence of Direct and Indirect Taxes; 2. Distribution of Consumption and Income; Direct taxes; 3. Tax Revenues by Type, 2004-2006; 4. Tax Rate Schedule; Indirect taxes; 5. Distribution of Personal and Corporate Income Taxes; IV. Distribution of Government Spending Programs and Implicit Subsidies; Subsidies and grants; 6. Distribution of Indirect Taxes
Government expenditure on health and education7. Distribution of Subsidies and Grants; 8. Distribution of MOH Health Spending; 9. Distribution of Education Spending; Pension systems; 10. Pension System Contribution Rates; V. Summary and Conclusions; 11. Distribution of Pension System Subsidies; 12. Distributional Effects of Fiscal Policy; Figures; 1. Income and Consumption by Income per Capita Quintile; Appendix; I. Effect of Classifying Households by Income per Capita; 2. Income and Consumption by Consumption per Capita Quintile 13. Distributional Effects of Fiscal Policy (Income per Capita Quintiles)3. Effect of Changing Classifying Variable on Means; References |
| Record Nr. | UNINA-9910788235203321 |
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Newhouse David Locke
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| Washington, D.C. : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Domestic Taxes and International Trade : : Some Evidence / / Michael Keen, Murtaza Syed
| Domestic Taxes and International Trade : : Some Evidence / / Michael Keen, Murtaza Syed |
| Autore | Keen Michael |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2006 |
| Descrizione fisica | 1 online resource (30 p.) |
| Altri autori (Persone) | SyedMurtaza |
| Collana | IMF Working Papers |
| Soggetto topico |
Value-added tax - Econometric models
Corporations - Taxation - Econometric models International trade - Econometric models Exports and Imports Macroeconomics Public Finance Taxation Corporate Taxation Business Taxes and Subsidies Trade: General Taxation, Subsidies, and Revenue: General Macroeconomics: Consumption Saving Wealth Corporate & business tax Public finance & taxation International economics Corporate income tax Value-added tax Exports Revenue administration Consumption Corporations Spendings tax Revenue Economics |
| ISBN |
1-4623-9219-9
1-4527-2694-9 1-282-59020-0 9786613822604 1-4519-0843-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | ""Contents""; ""I. INTRODUCTION""; ""II. TAX STRUCTURE AND NET EXPORTS: ANALYTICS""; ""III. THE DATA: A FIRST LOOK""; ""IV. EMPIRICAL ANALYSIS""; ""V. SUMMARY AND CONCLUSIONS""; ""References"" |
| Record Nr. | UNINA-9910788519103321 |
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Keen Michael
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| Washington, D.C. : , : International Monetary Fund, , 2006 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Empirical Evidenceon the Effects of Tax Incentives / / Alexander Klemm, Stefan Parys
| Empirical Evidenceon the Effects of Tax Incentives / / Alexander Klemm, Stefan Parys |
| Autore | Klemm Alexander |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2009 |
| Descrizione fisica | 1 online resource (27 p.) |
| Altri autori (Persone) | ParysStefan |
| Collana | IMF Working Papers |
| Soggetto topico |
Tax incentives
Tax credits Econometrics Exports and Imports Taxation Corporate Taxation Business Taxes and Subsidies International Fiscal Issues International Public Goods Taxation, Subsidies, and Revenue: General International Investment Long-term Capital Movements Estimation Public finance & taxation Corporate & business tax Finance Econometrics & economic statistics Tax holidays Corporate income tax Foreign direct investment Estimation techniques Taxes Balance of payments Econometric analysis Corporations Investments, Foreign Econometric models |
| 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-9910788332603321 |
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Klemm Alexander
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| Washington, D.C. : , : International Monetary Fund, , 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Globalization and Corporate Taxation / / Manmohan Kumar, Dennis Quinn
| Globalization and Corporate Taxation / / Manmohan Kumar, Dennis Quinn |
| Autore | Kumar Manmohan |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2012 |
| Descrizione fisica | 1 online resource (51 p.) |
| Altri autori (Persone) | QuinnDennis |
| Collana | IMF Working Papers |
| Soggetto topico |
Corporations - Taxation
Globalization Personal Finance -Taxation Public Finance Corporate Taxation Open Economy Macroeconomics International Relations and International Political Economy: Other Business Taxes and Subsidies Taxation, Subsidies, and Revenue: General Globalization: General Personal Income and Other Nonbusiness Taxes and Subsidies Corporate & business tax Public finance & taxation Corporate income tax Corporate taxes Revenue administration Personal income tax Taxes Corporations Taxation Revenue Income tax |
| ISBN |
1-55775-481-0
1-58906-528-X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; I. Introduction; II. Corporate Income Taxes and the Current Macroeconomic Context; III. Financial Globalization, Political Economy Factors, and Corporate Tax Rates; A. Open Economy Macroeconomics; B. Globalization and Strategic Considerations; C. Diffusion of Ideas; IV. Hypotheses; V. Data and Measures, and Methodology; VI. Results; VII. Conclusions; Figures; 1.Central Government Corporate Tax Rates by Region; 2. Corporate Income Tax Rate; 3. Unweighted Average of Central Government Corporate Revenue Central as Percent of GDP
4. Home CTR, s vs. Home CTR-U.S. CTR, s-1, Five-year Averages, 1955-20095. Home CTR, s vs. Home CTR-U.S. CTR, s-1, Five-year Averages, 1970-79; 6. Home CTR, s vs. Home CTR-U.S. CTR, s-1, Five-year Averages, 1980-89; 7. Home CTR, s vs. Home CTR-U.S. CTR, s-1, Five-year Averages, 1990-99; 8. Home CTR, s vs. Home CTR-U.S. CTR, s-1, Five-year Averages, 2000-09; 9. Home Corporate Tax Rates vs. U.S. Corporate Tax Rates-Estimates from GMM System Estimations, Table 4; 10. Top Personal and Top Corporate Tax Rates Unweighted Global Averages 1981-2005; Tables 1a. Factor Analysis of Regressors and Regressand 1b. Factor Analysis of Regressors and Regressand; 2. Determinants of Corporate Tax Rates: Full Sample, OECD and non-OECD; 3. Determinants of Corporate Tax Rates: OECD, Emerging and Developing Economies I; 4. Determinants of Corporate Tax Rates: OECD, Emerging and Developing Economies II; 5. Corporate Taxation, Capital Share and Countries' Net Asset Position; Appendix Tables; 1. Corporate Tax Revenues as a Percentage of GDP; 2. Country Classification; References |
| Record Nr. | UNINA-9910779630603321 |
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Kumar Manmohan
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| Washington, D.C. : , : International Monetary Fund, , 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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How Buoyant is the Tax System? New Evidence from a Large Heterogeneous Panel / / Paolo Dudine, João Tovar Jalles
| How Buoyant is the Tax System? New Evidence from a Large Heterogeneous Panel / / Paolo Dudine, João Tovar Jalles |
| Autore | Dudine Paolo |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2017 |
| Descrizione fisica | 1 online resource (34 pages) : illustrations (some color), graphs, tables |
| Disciplina | 336.200112 |
| Altri autori (Persone) | JallesJoão Tovar |
| Collana | IMF Working Papers |
| Soggetto topico |
Tax revenue estimating
Finance: General Inflation Personal Finance -Taxation Public Finance Corporate Taxation Fiscal Policy Efficiency Optimal Taxation Taxation and Subsidies: Other Forecasts of Budgets, Deficits, and Debt Taxation, Subsidies, and Revenue: General Business Taxes and Subsidies Personal Income and Other Nonbusiness Taxes and Subsidies Price Level Deflation General Financial Markets: General (includes Measurement and Data) Public finance & taxation Corporate & business tax Macroeconomics Finance Revenue administration Corporate income tax Personal income tax Emerging and frontier financial markets Taxes Prices Financial markets Revenue Corporations Taxation Income tax Financial services industry |
| ISBN |
1-4755-6981-5
1-4755-6988-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910162926303321 |
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Dudine Paolo
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| Washington, D.C. : , : International Monetary Fund, , 2017 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Soggetto topico
- Business Taxes and Subsidies (22)
-
Corporate income tax
(22)
- Corporations (22)
- Taxation (22)
- Corporate & business tax (21)