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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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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 |
| Edizione | [1st ed.] |
| 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 |
| Nota di contenuto | Intro -- Contents -- I. INTRODUCTION -- II. EXPERIENCES WITH THE FLAT TAX: AN OVERVIEW -- III. ANALYZING THE "FLAT TAX" -- IV. CONCLUSIONS -- REFERENCES. |
| Altri titoli varianti | Flat taxes |
| Record Nr. | UNINA-9910826087703321 |
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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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Issues in Extractive Resource Taxation : : A Review of Research Methods and Models / / James Smith
| Issues in Extractive Resource Taxation : : A Review of Research Methods and Models / / James Smith |
| Autore | Smith James |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2012 |
| Descrizione fisica | 1 online resource (27 p.) |
| Collana | IMF Working Papers |
| Soggetto topico |
Mineral industries - Taxation
Industries - Taxation Investments: Energy Taxation Natural Resource Extraction Efficiency Optimal Taxation Business Taxes and Subsidies Mining, Extraction, and Refining: Hydrocarbon Fuels Mining, Extraction, and Refining: Other Nonrenewable Resources Exhaustible Resources and Economic Development Nonrenewable Resources and Conservation: Government Policy Energy: General Industry Studies: Primary Products and Construction: General Taxation, Subsidies, and Revenue: General Investment & securities Extractive industries Public finance & taxation Oil Mining sector Oil, gas and mining taxes Marginal effective tax rate Commodities Economic sectors Taxes Tax policy Petroleum industry and trade Mineral industries Tax administration and procedure |
| ISBN |
1-58906-287-6
1-4755-9247-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Cover; Contents; I. Introduction; II. Literature Review; A. The Literature on Optimal Investment and Extraction; B. The Literature on Petroleum/Mineral Tax Policy; III. Conclusion; Table 1. Range of Permitted Behavioral Adaptations to Fiscal Stimuli: Model Comparisons; References |
| Record Nr. | UNINA-9910779642803321 |
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Smith James
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| Washington, D.C. : , : International Monetary Fund, , 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Issues in Extractive Resource Taxation : : A Review of Research Methods and Models / / James Smith
| Issues in Extractive Resource Taxation : : A Review of Research Methods and Models / / James Smith |
| Autore | Smith James |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2012 |
| Descrizione fisica | 1 online resource (27 p.) |
| Disciplina | 332.152 |
| Collana | IMF Working Papers |
| Soggetto topico |
Mineral industries - Taxation
Industries - Taxation Investments: Energy Taxation Natural Resource Extraction Efficiency Optimal Taxation Business Taxes and Subsidies Mining, Extraction, and Refining: Hydrocarbon Fuels Mining, Extraction, and Refining: Other Nonrenewable Resources Exhaustible Resources and Economic Development Nonrenewable Resources and Conservation: Government Policy Energy: General Industry Studies: Primary Products and Construction: General Taxation, Subsidies, and Revenue: General Investment & securities Extractive industries Public finance & taxation Oil Mining sector Oil, gas and mining taxes Marginal effective tax rate Commodities Economic sectors Taxes Tax policy Petroleum industry and trade Mineral industries Tax administration and procedure |
| ISBN |
1-58906-287-6
1-4755-9247-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Cover; Contents; I. Introduction; II. Literature Review; A. The Literature on Optimal Investment and Extraction; B. The Literature on Petroleum/Mineral Tax Policy; III. Conclusion; Table 1. Range of Permitted Behavioral Adaptations to Fiscal Stimuli: Model Comparisons; References |
| Record Nr. | UNINA-9910815037603321 |
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Smith James
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| Washington, D.C. : , : International Monetary Fund, , 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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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 |
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Dalsgaard Thomas
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| Washington, D.C. : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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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 |
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Dalsgaard Thomas
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| Washington, D.C. : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Modeling the Impact of Taxes on Petroleum Exploration and Development / / James Smith
| Modeling the Impact of Taxes on Petroleum Exploration and Development / / James Smith |
| Autore | Smith James |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2012 |
| Descrizione fisica | 1 online resource (47 p.) |
| Collana |
IMF Working Papers
IMF working paper |
| Soggetto topico |
Petroleum industry and trade
Petroleum - Taxation Petroleum industry and trade - Mathematical models Investments: Energy Macroeconomics Taxation Corporate Taxation Efficiency Optimal Taxation Business Taxes and Subsidies Mining, Extraction, and Refining: Hydrocarbon Fuels Mining, Extraction, and Refining: Other Nonrenewable Resources Exhaustible Resources and Economic Development Nonrenewable Resources and Conservation: Government Policy Energy: Demand and Supply Prices Energy: General Taxation, Subsidies, and Revenue: General Investment & securities Public finance & taxation Corporate & business tax Oil prices Oil Corporate income tax Marginal effective tax rate Production sharing Commodities Taxes Tax policy Corporations Tax administration and procedure Oil and gas leases |
| ISBN |
1-4755-3420-5
1-283-94792-7 1-4755-2592-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; I. Introduction; A. Resource Development; B. Resource Exploration; II. Related Research; III. The Modeling Approach; A. Primary Production; B. Enhanced Production; C. Optimal Field Development; D. Solution Method; E. Modeling Price Volatility and Financial Risk; F. Exploration; G. Integration of Exploration and Development; H. Fiscal Regimes Considered; Tables; 1. Guide to Fiscal Regimes and Background Parameters Used in the Analysis; 2. Background Parameters; IV. Overview of Results; Figures; 1. Impact of Enhanced Oil Recovery Effectiveness on Optimal Development
3. Impact of Enhanced Oil Recovery on Resource Development and Recovery2. Impact of Enhanced Oil Recovery on Resource Recovery and Value; 3. Resource Recovery, by Fiscal Regime and Phase; A. Intensity of Development; 4. Total Net Present Value, by Fiscal Regime; 5. Optimal Development Programs, Price Impact; 4. Impact of Oil Price on Resource Development and Recovery; 6. Fiscal Impacts on Timing of Enhanced Oil Recovery and Abandonment; B. Diligence; 7. Incentive to Delay Development: High Cost Fields; C. Fiscal Progressivity; 8. Royalties Create Timing Conflicts in High Cost Fields 9. Government Take, by Fiscal Regime10. Effective Marginal Tax Rates; D. Price Volatility and Financial Risk; 11. Risk Sharing (Coefficient of Variation in Net Present Value); 12. Profitability Index versus Risk; E. Impact of Fiscal Design on the Optionality of Enhanced Oil Recovery; 13. Net Present Value versus Risk; 14. The Option to Implement Enhanced Oil Recovery; 15. Value of Option to Cancel Enhanced Oil Recovery; F. Exploration Incentives and Performance; 16. Impact of Price Simulations on International Oil Company Net Present Value; 17. Maximum Exploratory Failures Before Abandonment 5. Marginal Chance of Exploratory Success18. Full Cycle International Oil Company Net Present Value; 19. Distorted Resource Exploration: Exploration and Development Stages; 20. Tax Impact on Total Resource Value (Full Cycle); 21. Government Take (Full Cycle); V. Conclusion; References |
| Record Nr. | UNINA-9910786295103321 |
|
Smith James
|
||
| Washington, D.C. : , : International Monetary Fund, , 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Modeling the Impact of Taxes on Petroleum Exploration and Development / / James Smith
| Modeling the Impact of Taxes on Petroleum Exploration and Development / / James Smith |
| Autore | Smith James |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2012 |
| Descrizione fisica | 1 online resource (47 p.) |
| Disciplina | 332.1;332.1/52 |
| Collana |
IMF Working Papers
IMF working paper |
| Soggetto topico |
Petroleum industry and trade
Petroleum - Taxation Petroleum industry and trade - Mathematical models Investments: Energy Macroeconomics Taxation Corporate Taxation Efficiency Optimal Taxation Business Taxes and Subsidies Mining, Extraction, and Refining: Hydrocarbon Fuels Mining, Extraction, and Refining: Other Nonrenewable Resources Exhaustible Resources and Economic Development Nonrenewable Resources and Conservation: Government Policy Energy: Demand and Supply Prices Energy: General Taxation, Subsidies, and Revenue: General Investment & securities Public finance & taxation Corporate & business tax Oil prices Oil Corporate income tax Marginal effective tax rate Production sharing Commodities Taxes Tax policy Corporations Tax administration and procedure Oil and gas leases |
| ISBN |
1-4755-3420-5
1-283-94792-7 1-4755-2592-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; I. Introduction; A. Resource Development; B. Resource Exploration; II. Related Research; III. The Modeling Approach; A. Primary Production; B. Enhanced Production; C. Optimal Field Development; D. Solution Method; E. Modeling Price Volatility and Financial Risk; F. Exploration; G. Integration of Exploration and Development; H. Fiscal Regimes Considered; Tables; 1. Guide to Fiscal Regimes and Background Parameters Used in the Analysis; 2. Background Parameters; IV. Overview of Results; Figures; 1. Impact of Enhanced Oil Recovery Effectiveness on Optimal Development
3. Impact of Enhanced Oil Recovery on Resource Development and Recovery2. Impact of Enhanced Oil Recovery on Resource Recovery and Value; 3. Resource Recovery, by Fiscal Regime and Phase; A. Intensity of Development; 4. Total Net Present Value, by Fiscal Regime; 5. Optimal Development Programs, Price Impact; 4. Impact of Oil Price on Resource Development and Recovery; 6. Fiscal Impacts on Timing of Enhanced Oil Recovery and Abandonment; B. Diligence; 7. Incentive to Delay Development: High Cost Fields; C. Fiscal Progressivity; 8. Royalties Create Timing Conflicts in High Cost Fields 9. Government Take, by Fiscal Regime10. Effective Marginal Tax Rates; D. Price Volatility and Financial Risk; 11. Risk Sharing (Coefficient of Variation in Net Present Value); 12. Profitability Index versus Risk; E. Impact of Fiscal Design on the Optionality of Enhanced Oil Recovery; 13. Net Present Value versus Risk; 14. The Option to Implement Enhanced Oil Recovery; 15. Value of Option to Cancel Enhanced Oil Recovery; F. Exploration Incentives and Performance; 16. Impact of Price Simulations on International Oil Company Net Present Value; 17. Maximum Exploratory Failures Before Abandonment 5. Marginal Chance of Exploratory Success18. Full Cycle International Oil Company Net Present Value; 19. Distorted Resource Exploration: Exploration and Development Stages; 20. Tax Impact on Total Resource Value (Full Cycle); 21. Government Take (Full Cycle); V. Conclusion; References |
| Record Nr. | UNINA-9910822668503321 |
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Smith James
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| Washington, D.C. : , : International Monetary Fund, , 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Shadow Economies Around the World : : Size, Causes, and Consequences / / Friedrich Schneider, Dominik Enste
| Shadow Economies Around the World : : Size, Causes, and Consequences / / Friedrich Schneider, Dominik Enste |
| Autore | Schneider Friedrich |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2000 |
| Descrizione fisica | 1 online resource (56 pages) |
| Altri autori (Persone) | EnsteDominik |
| Collana | IMF Working Papers |
| Soggetto topico |
Macroeconomics
Money and Monetary Policy Taxation Economics: General Informal Economy Underground Econom Taxation, Subsidies, and Revenue: General Monetary Systems Standards Regimes Government and the Monetary System Payment Systems Labor Economics: General Economics of specific sectors Public finance & taxation Monetary economics Labour income economics Informal economy Currencies Labor Tax incidence Marginal effective tax rate Informal sector Economics Tax administration and procedure Money Labor economics |
| ISBN |
1-4623-2787-7
1-4527-9267-4 1-281-60577-8 1-4518-9213-6 9786613786463 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910219908903321 |
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Schneider Friedrich
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| Washington, D.C. : , : International Monetary Fund, , 2000 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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The Size of Government and U.S.-European Differences in Economic Performance / / Gerwin Bell, Norikazu Tawara
| The Size of Government and U.S.-European Differences in Economic Performance / / Gerwin Bell, Norikazu Tawara |
| Autore | Bell Gerwin |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2009 |
| Descrizione fisica | 1 online resource (53 p.) |
| Altri autori (Persone) | TawaraNorikazu |
| Collana | IMF Working Papers |
| Soggetto topico |
Economic development - Political aspects
Economic stabilization - Econometric models Labor Macroeconomics Taxation Fiscal Policy Demand and Supply of Labor: General Labor Economics: General Taxation, Subsidies, and Revenue: General Labor Economics Policies Labour income economics Public finance & taxation Labor supply Labor markets Marginal effective tax rate Labor market policy Tax policy Labor market Labor economics Tax administration and procedure Manpower policy |
| ISBN |
1-4623-3761-9
1-4527-0265-9 1-4518-7239-9 9786612843129 1-282-84312-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction; II. The Basic Model; Tables; 1. GDP Level Accounting relative to the U.S; III. The Economic Effects of Government; A. The Base Case; B. The Welfare Effect of Government in International Perspective; Figures; 1. Key Parameters of the Baseline Model by Country, 1970-2001; C. Assessing the Fit of the Model; 2. Incremental Welfare Improvement for Different Tax Policies; D. Different Preference Structures; 3. Goodness of Fit over the Period 1970-99; IV. A Role for Efficiency-Enhancing Government; A. Frictions in the Labor Market; 4. Goodness of Fit of the Friction Model
B. Labor Market Frictions, Productivity, and Policy 2. Calibrated Vacancy Cost and Match Productivity (1990-99); 3. Bivariate Relations between Labor Market Policies and Efficiency; 5. OLS Regression of Labor Market Efficiency Indicators and Policies; V. Concluding Remarks; References; Appendices; I. Labor Supply in Balanced Growth Models; II. Analysis of Welfare Effects of Different Government Size; III. Introducing Risk Aversion and Capital; IV. Calibrating Labor Market Search Frictions for European Countries Using a Search Model |
| Record Nr. | UNINA-9910788337103321 |
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Bell Gerwin
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| Washington, D.C. : , : International Monetary Fund, , 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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