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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
Klemm Alexander  
Washington, D.C. : , : International Monetary Fund, , 2009
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Causes, Benefits, and Risks of Business Tax Incentives / / Alexander Klemm
Causes, Benefits, and Risks of Business Tax Incentives / / Alexander Klemm
Autore Klemm Alexander
Edizione [1st ed.]
Pubbl/distr/stampa Washington, D.C. : , : International Monetary Fund, , 2009
Descrizione fisica 1 online resource (29 p.)
Disciplina 336.243160941
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-9910816923603321
Klemm Alexander  
Washington, D.C. : , : International Monetary Fund, , 2009
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Donor Competition for Aid Impact, and Aid Fragmentation / / Kurt Annen, Luc Moers
Donor Competition for Aid Impact, and Aid Fragmentation / / Kurt Annen, Luc Moers
Autore Annen Kurt
Pubbl/distr/stampa Washington, D.C. : , : International Monetary Fund, , 2012
Descrizione fisica 1 online resource (38 p.)
Altri autori (Persone) MoersLuc
Collana IMF Working Papers
Soggetto topico Economic assistance
Flow of funds
Budgeting
Exports and Imports
Finance: General
Social Services and Welfare
Poverty and Homelessness
Analysis of Collective Decision-Making: General
Foreign Aid
International Fiscal Issues
International Public Goods
National Budget
Budget Systems
Welfare, Well-Being, and Poverty: General
General Financial Markets: General (includes Measurement and Data)
Government Policy
Provision and Effects of Welfare Program
International economics
Budgeting & financial management
Poverty & precarity
Finance
Social welfare & social services
Foreign aid
Budget planning and preparation
Poverty
Competition
Poverty reduction
Public financial management (PFM)
Financial markets
International relief
Budget
ISBN 1-4755-2021-2
1-4755-3924-X
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover; Contents; 1 Introduction; 2 Donor Coordination in Practice: Fragmentation; Figures; 1 Number of Recipient Countries and Global Aid Budget Shares; 2 Global Aid Herfindahl Index; 3 Background Literature; 4 Model; 4.1 Donors Maximize Net Aid Impact; 4.2 Donors Maximize Relative Net Aid Impact; 3 Best-Response Functions with Identical Donors; 4.3 Introducing Fixed Costs; 4 Best-Response Functions with Non-Identical Donors; 4.4 Introducing More Recipients and More Donors; 5 Empirical Evidence; Tables; 1 Larger Donors vs. Smaller Donors; 5 Herfindahl Index and Relative Donor Size
2 Donor Ranking in Aid Selectivity3 Donor Selectivity and Herfindahl Index; 6 Conclusion; References; Appendix A; Proof of Proposition 1; Description of Best-Response Functions; Proof of Proposition 4; Appendix B; Table 4: Donor Selectivity and MLD; Table 5: Donor Selectivity and Theil Index
Record Nr. UNINA-9910786481803321
Annen Kurt  
Washington, D.C. : , : International Monetary Fund, , 2012
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Donor Competition for Aid Impact, and Aid Fragmentation / / Kurt Annen, Luc Moers
Donor Competition for Aid Impact, and Aid Fragmentation / / Kurt Annen, Luc Moers
Autore Annen Kurt
Edizione [1st ed.]
Pubbl/distr/stampa Washington, D.C. : , : International Monetary Fund, , 2012
Descrizione fisica 1 online resource (38 p.)
Disciplina 337
Altri autori (Persone) MoersLuc
Collana IMF Working Papers
Soggetto topico Economic assistance
Flow of funds
Budgeting
Exports and Imports
Finance: General
Social Services and Welfare
Poverty and Homelessness
Analysis of Collective Decision-Making: General
Foreign Aid
International Fiscal Issues
International Public Goods
National Budget
Budget Systems
Welfare, Well-Being, and Poverty: General
General Financial Markets: General (includes Measurement and Data)
Government Policy
Provision and Effects of Welfare Program
International economics
Budgeting & financial management
Poverty & precarity
Finance
Social welfare & social services
Foreign aid
Budget planning and preparation
Poverty
Competition
Poverty reduction
Public financial management (PFM)
Financial markets
International relief
Budget
ISBN 1-4755-2021-2
1-4755-3924-X
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover; Contents; 1 Introduction; 2 Donor Coordination in Practice: Fragmentation; Figures; 1 Number of Recipient Countries and Global Aid Budget Shares; 2 Global Aid Herfindahl Index; 3 Background Literature; 4 Model; 4.1 Donors Maximize Net Aid Impact; 4.2 Donors Maximize Relative Net Aid Impact; 3 Best-Response Functions with Identical Donors; 4.3 Introducing Fixed Costs; 4 Best-Response Functions with Non-Identical Donors; 4.4 Introducing More Recipients and More Donors; 5 Empirical Evidence; Tables; 1 Larger Donors vs. Smaller Donors; 5 Herfindahl Index and Relative Donor Size
2 Donor Ranking in Aid Selectivity3 Donor Selectivity and Herfindahl Index; 6 Conclusion; References; Appendix A; Proof of Proposition 1; Description of Best-Response Functions; Proof of Proposition 4; Appendix B; Table 4: Donor Selectivity and MLD; Table 5: Donor Selectivity and Theil Index
Record Nr. UNINA-9910807341703321
Annen Kurt  
Washington, D.C. : , : International Monetary Fund, , 2012
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
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
Klemm Alexander  
Washington, D.C. : , : International Monetary Fund, , 2009
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
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
Edizione [1st ed.]
Pubbl/distr/stampa Washington, D.C. : , : International Monetary Fund, , 2009
Descrizione fisica 1 online resource (27 p.)
Disciplina 336.243160941
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-9910812317903321
Klemm Alexander  
Washington, D.C. : , : International Monetary Fund, , 2009
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui