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 Allowance for corporate equity Business Taxes and Subsidies Corporate & business tax Corporate income tax Corporate Taxation Corporations Effective tax rate Financial Instruments Income tax systems Income tax Institutional Investors Investment & securities Investments: Stocks Non-bank Financial Institutions Pension Funds Public finance & taxation Stocks Tax administration and procedure Taxation Taxation, Subsidies, and Revenue: General |
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 | ||
|
Portugal : : Selected Issues |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2007 |
Descrizione fisica | 1 online resource (34 p.) |
Collana | IMF Staff Country Reports |
Soggetto topico |
Exports - Portugal
Taxation - Portugal Labor market - Portugal Competition - Portugal Exports and Imports Labor Personal Finance -Taxation Taxation Corporate Taxation Demand and Supply of Labor: General Trade: General Taxation, Subsidies, and Revenue: General Personal Income and Other Nonbusiness Taxes and Subsidies Business Taxes and Subsidies Labor Economics Policies Labour income economics Public finance & taxation International economics Corporate & business tax Finance Labor markets Exports Labor market flexibility Personal income tax Income tax systems International trade Tax administration core functions Revenue administration Taxes Labor market Income tax Tax administration and procedure Corporations Manpower policy |
ISBN |
1-4552-7017-2
1-4519-9194-0 1-280-89320-6 1-4527-3059-8 9786613734518 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Cover; Contents; I. Portugal's Export Rebound in 2006: Recovery or Blip?; A. Introduction; B. What Explains the Export Rebound since 2006?; C. Recent Trends in the Export Sector; D. Conclusion; References; II. Making Portugal's Tax System More Pro-Growth; A. Background; Figures; 1. Portugal: Tax Burden and Composition, 2005; B. Tax Policy; Boxes; 1. Characteristics of Pro-Growth Tax System; C. Domestic Tax Administration; D. Conclusion; Appendixes; I. Main Features of the Portuguese Tax System; References; III. The Importance of Labor Market Flexibility in Regaining Competitiveness
A. Introduction B. The Importance of Labor Market Flexibility; C. The Flexibility of Portugal's Labor Market; D. Quantifying the Benefits of Labor Market Reform; 2. The Impact of Reform in Labor, Goods, and Services Markets in Portugal; 3. The Impact of Labor and Product Market Reforms in Portugal; E. Concluding Remarks; References |
Record Nr. | UNINA-9910788517903321 |
Washington, D.C. : , : International Monetary Fund, , 2007 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Portugal : : Selected Issues |
Edizione | [1st ed.] |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2007 |
Descrizione fisica | 1 online resource (34 p.) |
Collana | IMF Staff Country Reports |
Soggetto topico |
Exports - Portugal
Taxation - Portugal Labor market - Portugal Competition - Portugal Business Taxes and Subsidies Corporate & business tax Corporate Taxation Corporations Demand and Supply of Labor: General Exports and Imports Exports Finance Income economics Income tax systems Income tax International economics International trade Labor Economics Policies Labor market flexibility Labor market Labor markets Labor Labour Manpower policy Personal Finance -Taxation Personal Income and Other Nonbusiness Taxes and Subsidies Personal income tax Public finance & taxation Revenue administration Tax administration and procedure Tax administration core functions Taxation Taxation, Subsidies, and Revenue: General Taxes Trade: General |
ISBN |
1-4552-7017-2
1-4519-9194-0 1-280-89320-6 1-4527-3059-8 9786613734518 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Cover; Contents; I. Portugal's Export Rebound in 2006: Recovery or Blip?; A. Introduction; B. What Explains the Export Rebound since 2006?; C. Recent Trends in the Export Sector; D. Conclusion; References; II. Making Portugal's Tax System More Pro-Growth; A. Background; Figures; 1. Portugal: Tax Burden and Composition, 2005; B. Tax Policy; Boxes; 1. Characteristics of Pro-Growth Tax System; C. Domestic Tax Administration; D. Conclusion; Appendixes; I. Main Features of the Portuguese Tax System; References; III. The Importance of Labor Market Flexibility in Regaining Competitiveness
A. Introduction B. The Importance of Labor Market Flexibility; C. The Flexibility of Portugal's Labor Market; D. Quantifying the Benefits of Labor Market Reform; 2. The Impact of Reform in Labor, Goods, and Services Markets in Portugal; 3. The Impact of Labor and Product Market Reforms in Portugal; E. Concluding Remarks; References |
Record Nr. | UNINA-9910809279603321 |
Washington, D.C. : , : International Monetary Fund, , 2007 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
The Size Distribution of Firms, Cournot, and Optimal Taxation / / Mark Gersovitz |
Autore | Gersovitz Mark |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2006 |
Descrizione fisica | 1 online resource (28 p.) |
Collana | IMF Working Papers |
Soggetto topico |
Taxation
Industrial organization (Economic theory) Finance: General Taxation, Subsidies, and Revenue: General Tax Law General Financial Markets: General (includes Measurement and Data) Efficiency Optimal Taxation Public finance & taxation Taxation & duties law Finance Income tax systems Tax law Competition Optimal taxation Tax administration core functions Income tax Tax administration and procedure Law and legislation |
ISBN |
1-4623-1447-3
1-4527-7031-X 1-283-51719-1 1-4519-0984-5 9786613829641 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | ""Contents""; ""I. INTRODUCTION""; ""II. ASYMMETRIC OLIGOPOLISTS IN AN UNTAXED ECONOMY""; ""III. ASYMMETRIC OLIGOPOLISTS AND THE SPECIFIC SALES TAX""; ""IV. ASYMMETRIC OLIGOPOLISTS AND THE AD VALOREM SALES TAX""; ""V. ASYMMETRIC OLIGOPOLISTS AND THE HYBRID PROFITS TAX""; ""VI. ASYMMETRIC OLIGOPOLISTS AND THE HYBRID PROFITS AND AD VALOREM TAXES""; ""VII. CONCLUSIONS""; ""REFERENCES"" |
Record Nr. | UNINA-9910788401503321 |
Gersovitz Mark | ||
Washington, D.C. : , : International Monetary Fund, , 2006 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
The Size Distribution of Firms, Cournot, and Optimal Taxation / / Mark Gersovitz |
Autore | Gersovitz Mark |
Edizione | [1st ed.] |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2006 |
Descrizione fisica | 1 online resource (28 p.) |
Collana | IMF Working Papers |
Soggetto topico |
Taxation
Industrial organization (Economic theory) Competition Efficiency Finance Finance: General General Financial Markets: General (includes Measurement and Data) Income tax systems Income tax Law and legislation Optimal Taxation Optimal taxation Public finance & taxation Tax administration and procedure Tax administration core functions Tax Law Tax law Taxation & duties law Taxation, Subsidies, and Revenue: General |
ISBN |
1-4623-1447-3
1-4527-7031-X 1-283-51719-1 1-4519-0984-5 9786613829641 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | ""Contents""; ""I. INTRODUCTION""; ""II. ASYMMETRIC OLIGOPOLISTS IN AN UNTAXED ECONOMY""; ""III. ASYMMETRIC OLIGOPOLISTS AND THE SPECIFIC SALES TAX""; ""IV. ASYMMETRIC OLIGOPOLISTS AND THE AD VALOREM SALES TAX""; ""V. ASYMMETRIC OLIGOPOLISTS AND THE HYBRID PROFITS TAX""; ""VI. ASYMMETRIC OLIGOPOLISTS AND THE HYBRID PROFITS AND AD VALOREM TAXES""; ""VII. CONCLUSIONS""; ""REFERENCES"" |
Record Nr. | UNINA-9910822023103321 |
Gersovitz Mark | ||
Washington, D.C. : , : International Monetary Fund, , 2006 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Solomon Islands : : Tax Summary and Statistical Appendix |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
Descrizione fisica | 1 online resource (46 p.) |
Disciplina | 332.152 |
Collana | IMF Staff Country Reports |
Soggetto topico |
Banks and Banking
Exports and Imports Macroeconomics Agribusiness Industries: Financial Services Taxation Aggregate Factor Income Distribution Banks Depository Institutions Micro Finance Institutions Mortgages Agricultural Markets and Marketing Cooperatives Trade: General Taxation, Subsidies, and Revenue: General Banking Finance Agriculture, agribusiness & food production industries International economics Public finance & taxation Income Loans Agroindustries Imports National accounts Economic sectors Financial institutions International trade Income tax systems Taxes Banks and banking Agricultural industries Income tax |
ISBN |
1-4552-8024-0
1-4527-3224-8 1-283-55399-6 9786613866448 1-4519-9412-5 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Cover; Contents; Tax Summary; Statistical Tables; 1. Summary of Real Sector Indicators, 2001-07; 2. Real GDP Growth Rates by Sectoral Origin, 2004-07; 3. Honiara Retail Price Index, 2004-08; 4. Formal Employment, 2004-07; 5. Central Government Operations, 2002-07; 6. Central Government Revenue and Grants, 2002-07; 7. Central Government Expenditure, 2002-07; 8. Central Government Budget Financing, 2002-07; 9. Central Government Gross Domestic Debt, 2002-07; 10. Equity Investment of the Investment Corporation of Solomon Islands, 2003-07; 11. Summary Accounts of the Banking System, 2004-07
12. Assets and Liabilities of the Central Bank of Solomon Islands, 2004-0713. Assets and Liabilities of Commercial Banks, 2004-07; 14a. Commercial Bank Advances and Loans, 2004-08; 14b. Commercial Bank Advances and Loans, 2004-08; 15. Commercial Bank Interest Rates on Savings and Time Deposits, 2004-08; 16. Commercial Bank Interest Rates on Loans and Overdrafts, 2004-08; 17. Assets and Liabilities of the National Provident Fund, 2004-08; 18. Income Statement of the National Provident Fund, 2003-07; 19. Assets and Liabilities of the Development Bank of Solomon Islands, 2003-07 20. Income Statement of the Development Bank of Solomon Islands, 2003-0721. Balance of Payments, 2003-07; 22. Trade Indicators, 2003-07; 23. Composition of Exports, 2003-07; 24. Composition of Imports, 2001-07; 25. Exports by Country of Destination, 2001-07; 26. Imports by Country of Origin, 2001-07; 27. Services, Income, and Transfers, 2001-07; 28. Medium- and Long-Term Government External Debt and Disbursements, 2001-07; 29. Medium- and Long-Term External Government Debt-Service Payments, 2001-07; 30. Medium- and Long-Term External Debt Indicators, 2001-07 31. Bilateral Exchange Rates, 2003-0832. Exchange Rate Indicators, 2003-08 |
Record Nr. | UNINA-9910788690803321 |
Washington, D.C. : , : International Monetary Fund, , 2008 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Solomon Islands : : Tax Summary and Statistical Appendix |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
Descrizione fisica | 1 online resource (46 p.) |
Disciplina | 332.152 |
Collana | IMF Staff Country Reports |
Soggetto topico |
Banks and Banking
Exports and Imports Macroeconomics Agribusiness Industries: Financial Services Taxation Aggregate Factor Income Distribution Banks Depository Institutions Micro Finance Institutions Mortgages Agricultural Markets and Marketing Cooperatives Trade: General Taxation, Subsidies, and Revenue: General Banking Finance Agriculture, agribusiness & food production industries International economics Public finance & taxation Income Loans Agroindustries Imports National accounts Economic sectors Financial institutions International trade Income tax systems Taxes Banks and banking Agricultural industries Income tax |
ISBN |
1-4552-8024-0
1-4527-3224-8 1-283-55399-6 9786613866448 1-4519-9412-5 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Cover; Contents; Tax Summary; Statistical Tables; 1. Summary of Real Sector Indicators, 2001-07; 2. Real GDP Growth Rates by Sectoral Origin, 2004-07; 3. Honiara Retail Price Index, 2004-08; 4. Formal Employment, 2004-07; 5. Central Government Operations, 2002-07; 6. Central Government Revenue and Grants, 2002-07; 7. Central Government Expenditure, 2002-07; 8. Central Government Budget Financing, 2002-07; 9. Central Government Gross Domestic Debt, 2002-07; 10. Equity Investment of the Investment Corporation of Solomon Islands, 2003-07; 11. Summary Accounts of the Banking System, 2004-07
12. Assets and Liabilities of the Central Bank of Solomon Islands, 2004-0713. Assets and Liabilities of Commercial Banks, 2004-07; 14a. Commercial Bank Advances and Loans, 2004-08; 14b. Commercial Bank Advances and Loans, 2004-08; 15. Commercial Bank Interest Rates on Savings and Time Deposits, 2004-08; 16. Commercial Bank Interest Rates on Loans and Overdrafts, 2004-08; 17. Assets and Liabilities of the National Provident Fund, 2004-08; 18. Income Statement of the National Provident Fund, 2003-07; 19. Assets and Liabilities of the Development Bank of Solomon Islands, 2003-07 20. Income Statement of the Development Bank of Solomon Islands, 2003-0721. Balance of Payments, 2003-07; 22. Trade Indicators, 2003-07; 23. Composition of Exports, 2003-07; 24. Composition of Imports, 2001-07; 25. Exports by Country of Destination, 2001-07; 26. Imports by Country of Origin, 2001-07; 27. Services, Income, and Transfers, 2001-07; 28. Medium- and Long-Term Government External Debt and Disbursements, 2001-07; 29. Medium- and Long-Term External Government Debt-Service Payments, 2001-07; 30. Medium- and Long-Term External Debt Indicators, 2001-07 31. Bilateral Exchange Rates, 2003-0832. Exchange Rate Indicators, 2003-08 |
Record Nr. | UNINA-9910821996103321 |
Washington, D.C. : , : International Monetary Fund, , 2008 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Tax Composition and Growth : : A Broad Cross-Country Perspective |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2012 |
Descrizione fisica | 1 online resource (37 p.) |
Collana |
IMF Working Papers
IMF working paper |
Soggetto topico |
Taxation
Finance, Public Public Finance Fiscal Policy Efficiency Optimal Taxation Measurement of Economic Growth Aggregate Productivity Cross-Country Output Convergence Personal Income and Other Nonbusiness Taxes and Subsidies Taxation, Subsidies, and Revenue: General Business Taxes and Subsidies Public finance & taxation Property & real estate Consumption taxes Income tax systems Income and capital gains taxes Property tax Revenue administration Taxes Income tax Spendings tax Revenue |
ISBN |
1-4755-2101-4
1-61635-917-X 1-283-86689-7 1-4755-3473-6 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Cover; Content; I. Introduction; II. The Dataset; III. Tax Structure and Development; Figures; 1. Tax Revenue and Income Levels; 2. Tax Revenue and Income Levels: Disaggregated Analysis; 3. Long-Run Trends in Total Tax Revenue; 4. Trends in Tax Revenue: Disaggregated Analysis; 5. Trends in Tax Composition; IV. Empirical Strategy; V. Tax Composition and Growth I: Full Sample; VI. Tax Composition and Growth II: High, Middle and Low-Income Countries; VII. Endogeneity Checks; VIII. Concluding Remarks; References; Tables; 1. Estimation Results, Full Sample
2. Comparing Estimation Methods: PMG, MG, and DFE Estimates3. Estimation Results, The Income-Tax Share and Growth, HICs, MICs, and LICs; 4. Estimation Results, The Consumption-and-Property-Tax Share and Growth, HICs, MICs, and LICs; 5. Test of Weak Exogeneity, The Number of Countries with Potential Endogeneity Problem; 6. Estimation Results, Full Sample, After Excluding Countries with; 7. Estimation Results, The Income-Tax Share, HICs, MICs, and LICs, After Excluding Countries with Potential Endogeneity Problem 8. Estimation Results, The Consumption-and-Property-Tax Share, HICs, MICs, LICs, After Excluding Countries with Potential Endogeneity ProblemAnnexes; I. Construction of the GFS Dataset; II. Definition of Tax Variables; III. The Underlying Error Correction Model; IV. Regression Analysis Considering the Output Level; Annex Tables; Annex Table 1. Tax Composition and Income Level, in Comparison with Arnold et al (2011); V. Summary Statistics; Annex Table 2. Summary Statistics of Tax Variables; Annex Table 3. Summary Statistics of Other Variables |
Record Nr. | UNINA-9910779330703321 |
Washington, D.C. : , : International Monetary Fund, , 2012 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Tax Composition and Growth : : A Broad Cross-Country Perspective |
Edizione | [1st ed.] |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2012 |
Descrizione fisica | 1 online resource (37 p.) |
Disciplina | 336.200947 |
Collana |
IMF Working Papers
IMF working paper |
Soggetto topico |
Taxation
Finance, Public Public Finance Fiscal Policy Efficiency Optimal Taxation Measurement of Economic Growth Aggregate Productivity Cross-Country Output Convergence Personal Income and Other Nonbusiness Taxes and Subsidies Taxation, Subsidies, and Revenue: General Business Taxes and Subsidies Public finance & taxation Property & real estate Consumption taxes Income tax systems Income and capital gains taxes Property tax Revenue administration Taxes Income tax Spendings tax Revenue |
ISBN |
1-4755-2101-4
1-61635-917-X 1-283-86689-7 1-4755-3473-6 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Cover; Content; I. Introduction; II. The Dataset; III. Tax Structure and Development; Figures; 1. Tax Revenue and Income Levels; 2. Tax Revenue and Income Levels: Disaggregated Analysis; 3. Long-Run Trends in Total Tax Revenue; 4. Trends in Tax Revenue: Disaggregated Analysis; 5. Trends in Tax Composition; IV. Empirical Strategy; V. Tax Composition and Growth I: Full Sample; VI. Tax Composition and Growth II: High, Middle and Low-Income Countries; VII. Endogeneity Checks; VIII. Concluding Remarks; References; Tables; 1. Estimation Results, Full Sample
2. Comparing Estimation Methods: PMG, MG, and DFE Estimates3. Estimation Results, The Income-Tax Share and Growth, HICs, MICs, and LICs; 4. Estimation Results, The Consumption-and-Property-Tax Share and Growth, HICs, MICs, and LICs; 5. Test of Weak Exogeneity, The Number of Countries with Potential Endogeneity Problem; 6. Estimation Results, Full Sample, After Excluding Countries with; 7. Estimation Results, The Income-Tax Share, HICs, MICs, and LICs, After Excluding Countries with Potential Endogeneity Problem 8. Estimation Results, The Consumption-and-Property-Tax Share, HICs, MICs, LICs, After Excluding Countries with Potential Endogeneity ProblemAnnexes; I. Construction of the GFS Dataset; II. Definition of Tax Variables; III. The Underlying Error Correction Model; IV. Regression Analysis Considering the Output Level; Annex Tables; Annex Table 1. Tax Composition and Income Level, in Comparison with Arnold et al (2011); V. Summary Statistics; Annex Table 2. Summary Statistics of Tax Variables; Annex Table 3. Summary Statistics of Other Variables |
Record Nr. | UNINA-9910827127503321 |
Washington, D.C. : , : International Monetary Fund, , 2012 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|