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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 |
Kumar Manmohan
|
||
| Washington, D.C. : , : International Monetary Fund, , 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Globalization and Corporate Taxation / / Manmohan Kumar, Dennis Quinn
| Globalization and Corporate Taxation / / Manmohan Kumar, Dennis Quinn |
| Autore | Kumar Manmohan |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2012 |
| Descrizione fisica | 1 online resource (51 p.) |
| Disciplina | 332.1;332.152 |
| 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-9910809616303321 |
|
Kumar Manmohan
|
||
| Washington, D.C. : , : International Monetary Fund, , 2012 | ||
| 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 |
| 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 |
|
Dalsgaard Thomas
|
||
| 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 |
|
Dalsgaard Thomas
|
||
| Washington, D.C. : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Sweden's Welfare State : : Can the Bumblebee Keep Flying? / / Subhash Thakur, Valerie Cerra, Balázs Horváth, Michael Keen
| Sweden's Welfare State : : Can the Bumblebee Keep Flying? / / Subhash Thakur, Valerie Cerra, Balázs Horváth, Michael Keen |
| Autore | Thakur Subhash |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2003 |
| Descrizione fisica | 1 online resource (151 p.) |
| Disciplina | 330.9485 |
| Altri autori (Persone) |
CerraValerie
HorváthBalázs KeenMichael |
| Collana | Books |
| Soggetto topico |
Welfare state
Public welfare - Sweden Labor market - Sweden Labor Macroeconomics Public Finance Taxation Corporate Taxation Aggregate Factor Income Distribution Taxation, Subsidies, and Revenue: General Business Taxes and Subsidies National Government Expenditures and Related Policies: General Demand and Supply of Labor: General Personal Income and Other Nonbusiness Taxes and Subsidies Public finance & taxation Labour income economics Corporate & business tax Pensions Currency Foreign exchange Income Expenditure Labor markets Corporate taxes Revenue administration National accounts Taxes Corporate income tax Corporations Expenditures, Public Revenue Labor market Income tax |
| ISBN |
1-4623-2088-0
1-4527-4023-2 1-283-53764-8 9786613850096 1-4519-4004-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | ""Contents""; ""Foreword""; ""Preface""; ""Acknowledgments""; ""Abbreviations""; ""1 Introduction and Overview""; ""2 Main Elements of the Swedish Welfare State""; ""3 The Swedish Growth Experience""; ""4 Growth, Government, and the Welfare State""; ""5 Labor Market Interventions""; ""6 Investment and Savings""; ""7 Redistribution""; ""8 Pressures on the Welfare State""; ""9 Achievements, Lessons, and the Way Ahead""; ""Appendix A Primer on Marginal and Average Effective Rates of Capital Income Taxation""; ""Bibliography""; ""Index""; ""The Authors"" |
| Record Nr. | UNINA-9910780751303321 |
|
Thakur Subhash
|
||
| Washington, D.C. : , : International Monetary Fund, , 2003 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Sweden's Welfare State : : Can the Bumblebee Keep Flying? / / Subhash Thakur, Valerie Cerra, Balázs Horváth, Michael Keen
| Sweden's Welfare State : : Can the Bumblebee Keep Flying? / / Subhash Thakur, Valerie Cerra, Balázs Horváth, Michael Keen |
| Autore | Thakur Subhash |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2003 |
| Descrizione fisica | 1 online resource (151 p.) |
| Disciplina | 330.9485 |
| Altri autori (Persone) |
CerraValerie
HorváthBalázs KeenMichael |
| Collana | Books |
| Soggetto topico |
Welfare state
Public welfare - Sweden Labor market - Sweden Labor Macroeconomics Public Finance Taxation Corporate Taxation Aggregate Factor Income Distribution Taxation, Subsidies, and Revenue: General Business Taxes and Subsidies National Government Expenditures and Related Policies: General Demand and Supply of Labor: General Personal Income and Other Nonbusiness Taxes and Subsidies Public finance & taxation Labour income economics Corporate & business tax Pensions Currency Foreign exchange Income Expenditure Labor markets Corporate taxes Revenue administration National accounts Taxes Corporate income tax Corporations Expenditures, Public Revenue Labor market Income tax |
| ISBN |
1-4623-2088-0
1-4527-4023-2 1-283-53764-8 9786613850096 1-4519-4004-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | ""Contents""; ""Foreword""; ""Preface""; ""Acknowledgments""; ""Abbreviations""; ""1 Introduction and Overview""; ""2 Main Elements of the Swedish Welfare State""; ""3 The Swedish Growth Experience""; ""4 Growth, Government, and the Welfare State""; ""5 Labor Market Interventions""; ""6 Investment and Savings""; ""7 Redistribution""; ""8 Pressures on the Welfare State""; ""9 Achievements, Lessons, and the Way Ahead""; ""Appendix A Primer on Marginal and Average Effective Rates of Capital Income Taxation""; ""Bibliography""; ""Index""; ""The Authors"" |
| Record Nr. | UNINA-9910809717103321 |
|
Thakur Subhash
|
||
| Washington, D.C. : , : International Monetary Fund, , 2003 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
