Zero corporate income tax in Moldova : tax competition and its implications for Eastern Europe / / Marcin Piatkowski and Mariusz Jarmuzek |
Autore | Piatkowski Marcin |
Pubbl/distr/stampa | [Washington, District of Columbia] : , : International Monetary Fund, , 2008 |
Descrizione fisica | 1 online resource (33 p.) |
Disciplina | 336.243 |
Altri autori (Persone) | JarmuzekMariusz |
Collana |
IMF Working Papers
IMF working paper |
Soggetto topico |
Corporations - Taxation - Moldova
Corporations - Taxation - Europe, Eastern Taxation - Moldova Taxation - Europe, Eastern |
Soggetto genere / forma | Electronic books. |
ISBN |
1-4623-4973-0
1-4527-8943-6 9786612841545 1-4518-7061-2 1-282-84154-8 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Contents; I. Introduction; II. Do Countries Compete Over Corporate Taxes?; Figures; 1. CIT Rate in the EU-15 and Eastern Europe; III. What Drives Tax Competition?; 2. GDP and CIT Rates in Europe, 2007; IV. Will the Moldovan Zero CIT Intensify Tax Competition in the Region?; Table; 1. Strategic Interaction in CIT Setting in Eastern Europe, 1995-2006; V. Implications for FDI, Economic Efficiency, Equity, and Welfare; 3. Ratio of US FDI to GDP for Four Groups of Countries; 4. World Bank Doing Business, 2008; 5. Eastern Europe: CIT Rate and Revenue; 6. Statutory and Effective CIT Rates in NMS-8
7. NMS-10: Gross Operating Surplus and Mixed Income8. CIT Revenue Maximizing Rate; 9. Eastern Europe: Average CIT and PIT; 10. Tax Revenue by Source in NMS-10 and CIS; VI. Conclusions; References; Appendix I |
Record Nr. | UNINA-9910463610203321 |
Piatkowski Marcin | ||
[Washington, District of Columbia] : , : International Monetary Fund, , 2008 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Zero Corporate Income Tax in Moldova : : Tax Competition and Its Implications for Eastern Europe / / Marcin Piatkowski, Mariusz Jarmuzek |
Autore | Piatkowski Marcin |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
Descrizione fisica | 1 online resource (33 p.) |
Disciplina | 336.243 |
Altri autori (Persone) | JarmuzekMariusz |
Collana |
IMF Working Papers
IMF working paper |
Soggetto topico |
Corporations - Taxation - Moldova
Corporations - Taxation - Europe, Eastern Taxation - Moldova Taxation - Europe, Eastern Finance: General Personal Finance -Taxation Public Finance Corporate Taxation Business Taxes and Subsidies Taxation, Subsidies, and Revenue: General National Government Expenditures and Related Policies: General General Financial Markets: General (includes Measurement and Data) Personal Income and Other Nonbusiness Taxes and Subsidies Corporate & business tax Public finance & taxation Finance Corporate income tax Revenue administration Expenditure Competition Personal income tax Corporations Taxation Revenue Expenditures, Public Income tax |
ISBN |
1-4623-4973-0
1-4527-8943-6 9786612841545 1-4518-7061-2 1-282-84154-8 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Contents; I. Introduction; II. Do Countries Compete Over Corporate Taxes?; Figures; 1. CIT Rate in the EU-15 and Eastern Europe; III. What Drives Tax Competition?; 2. GDP and CIT Rates in Europe, 2007; IV. Will the Moldovan Zero CIT Intensify Tax Competition in the Region?; Table; 1. Strategic Interaction in CIT Setting in Eastern Europe, 1995-2006; V. Implications for FDI, Economic Efficiency, Equity, and Welfare; 3. Ratio of US FDI to GDP for Four Groups of Countries; 4. World Bank Doing Business, 2008; 5. Eastern Europe: CIT Rate and Revenue; 6. Statutory and Effective CIT Rates in NMS-8
7. NMS-10: Gross Operating Surplus and Mixed Income8. CIT Revenue Maximizing Rate; 9. Eastern Europe: Average CIT and PIT; 10. Tax Revenue by Source in NMS-10 and CIS; VI. Conclusions; References; Appendix I |
Record Nr. | UNINA-9910788231303321 |
Piatkowski Marcin | ||
Washington, D.C. : , : International Monetary Fund, , 2008 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|