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 | ||
Washington, D.C. : , : International Monetary Fund, , 2006 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
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 |
Varsano Ricardo | ||
Washington, D.C. : , : International Monetary Fund, , 2006 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
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 | ||
|
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 | ||
|
Current and Proposed Non-Oil Tax System in Azerbaijan |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
Descrizione fisica | 1 online resource (21 p.) |
Disciplina | 336.2 |
Collana |
IMF Working Papers
IMF working paper |
Soggetto topico |
Taxation - Azerbaijan
Revenue - Azerbaijan Tax administration and procedure - Azerbaijan Personal Finance -Taxation Public Finance Taxation Corporate Taxation Personal Income and Other Nonbusiness Taxes and Subsidies Business Taxes and Subsidies Taxation, Subsidies, and Revenue: General Public finance & taxation Corporate & business tax Income and capital gains taxes Value-added tax Corporate income tax Revenue administration Personal income tax Income tax Spendings tax Corporations Revenue |
ISBN |
1-4623-9917-7
1-4527-4201-4 9786612841767 1-4518-7083-3 1-282-84176-9 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Contents; I. Introduction; II. Non-Oil Tax Revenue Developments; Tables; 1. Former Soviet Union Countries: Progress on Tax Policy; Figures; 1. Non-oil Revenues to Non-oil GDP; 2. Non-Oil Tax Revenues, 2003-07; 2. Composition of Non-oil Taxes; 3. Direct and Indirect Non-oil Taxes; III. Main Issues of the Current Non-Oil Tax System; IV. Estimates of the VAT and Customs Revenue Potential; 3. Estimates of VAT Revenue Potential, 2005-07; V. Reforming the Non-Oil Tax System; A. Short-Term Measures; 4. Estimates of Customs Duties Revenue Potential, 2005-7; Boxes; 1. Short-Term Recommendations
2. Conditions for an Effective Self-Assessment SystemB. Medium-Term Measures; 5. Non-Oil Tax System, 2006; 6. Current Flat Taxes; 7. Summary of the Flat Tax Systems; VI. Main Findings and Recommendations; References |
Record Nr. | UNINA-9910788344703321 |
Washington, D.C. : , : International Monetary Fund, , 2008 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Current and Proposed Non-Oil Tax System in Azerbaijan |
Edizione | [1st ed.] |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
Descrizione fisica | 1 online resource (21 p.) |
Disciplina | 336.2 |
Collana |
IMF Working Papers
IMF working paper |
Soggetto topico |
Taxation - Azerbaijan
Revenue - Azerbaijan Tax administration and procedure - Azerbaijan Personal Finance -Taxation Public Finance Taxation Corporate Taxation Personal Income and Other Nonbusiness Taxes and Subsidies Business Taxes and Subsidies Taxation, Subsidies, and Revenue: General Public finance & taxation Corporate & business tax Income and capital gains taxes Value-added tax Corporate income tax Revenue administration Personal income tax Income tax Spendings tax Corporations Revenue |
ISBN |
1-4623-9917-7
1-4527-4201-4 9786612841767 1-4518-7083-3 1-282-84176-9 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Contents; I. Introduction; II. Non-Oil Tax Revenue Developments; Tables; 1. Former Soviet Union Countries: Progress on Tax Policy; Figures; 1. Non-oil Revenues to Non-oil GDP; 2. Non-Oil Tax Revenues, 2003-07; 2. Composition of Non-oil Taxes; 3. Direct and Indirect Non-oil Taxes; III. Main Issues of the Current Non-Oil Tax System; IV. Estimates of the VAT and Customs Revenue Potential; 3. Estimates of VAT Revenue Potential, 2005-07; V. Reforming the Non-Oil Tax System; A. Short-Term Measures; 4. Estimates of Customs Duties Revenue Potential, 2005-7; Boxes; 1. Short-Term Recommendations
2. Conditions for an Effective Self-Assessment SystemB. Medium-Term Measures; 5. Non-Oil Tax System, 2006; 6. Current Flat Taxes; 7. Summary of the Flat Tax Systems; VI. Main Findings and Recommendations; References |
Record Nr. | UNINA-9910825894703321 |
Washington, D.C. : , : International Monetary Fund, , 2008 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
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 |
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 | ||
|
How Buoyant is the Tax System? New Evidence from a Large Heterogeneous Panel / / Paolo Dudine, João Tovar Jalles |
Autore | Dudine Paolo |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2017 |
Descrizione fisica | 1 online resource (34 pages) : illustrations (some color), graphs, tables |
Disciplina | 336.200112 |
Altri autori (Persone) | JallesJoão Tovar |
Collana | IMF Working Papers |
Soggetto topico |
Tax revenue estimating
Finance: General Inflation Personal Finance -Taxation Public Finance Corporate Taxation Fiscal Policy Efficiency Optimal Taxation Taxation and Subsidies: Other Forecasts of Budgets, Deficits, and Debt Taxation, Subsidies, and Revenue: General Business Taxes and Subsidies Personal Income and Other Nonbusiness Taxes and Subsidies Price Level Deflation General Financial Markets: General (includes Measurement and Data) Public finance & taxation Corporate & business tax Macroeconomics Finance Revenue administration Corporate income tax Personal income tax Emerging and frontier financial markets Taxes Prices Financial markets Revenue Corporations Taxation Income tax Financial services industry |
ISBN | 1-4755-6988-2 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Record Nr. | UNINA-9910162926303321 |
Dudine Paolo | ||
Washington, D.C. : , : International Monetary Fund, , 2017 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
The Impact of Research and Development Tax Incentives on Colombia’s Manufacturing Sector : : What Difference Do They Make? / / Valerie Mercer-Blackman |
Autore | Mercer-Blackman Valerie |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
Descrizione fisica | 1 online resource (55 p.) |
Disciplina | 338.09861 |
Collana |
IMF Working Papers
IMF working paper |
Soggetto topico |
Manufacturing industries - Colombia - Econometric models
Tax incentives - Colombia - Econometric models Research and development tax credit - Colombia - Econometric models Personal Finance -Taxation Public Finance Taxation Taxation, Subsidies, and Revenue: General Personal Income and Other Nonbusiness Taxes and Subsidies National Government Expenditures and Related Policies: General Public finance & taxation Tax incentives Tax allowances Expenditure Income and capital gains taxes Current spending Income tax Expenditures, Public |
ISBN |
1-4623-0938-0
1-4527-1881-4 1-4518-7036-1 9786612841293 1-282-84129-7 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Contents; I. Introduction; II. The Economics of R&D Tax Incentives and Results from Other Studies; Figures; 1. Relationship Between R&D Expenditures and Per-capita Incomes, 2000; 2. R&D Investment by Source of Financing; Tables; 1. R&D Fiscal Incentives in Selected Countries; A. Evidence from Other Countries on the Effects of R&D Tax Incentives; 2. Comparative Studies of the Effect of Fiscal Incentives on R&D nvestment; III. The System of R&D incentives in Colombia and Results from the Firms' Surveys; A. Background: The System of Tax Incentives in Colombia
3. Fiscal Cost of the Main Tax Incentives in Colombia4. Applications and Acceptances of R&D Incentives by Year and Type of Tax Incentive; B. A Survey of Firms' R&D Activities and Perceptions; 3. Frequency of Applications for the 125 Percent R&D Investment Deduction and Average Value of Approved Projects in colombia, 2001-04; 4. Fedesarrollo Survey: Average Investment by Type; 5. Fedesarrollo Survey Result by Size; 5. Characteristics of the Firms Surveyed in the Fedesarrollo Survey of Manufacturing and R&D 2005 6. Question 3. Fedesarollo Survey: The Level of R&D Investment Currently Done by Your Firm Is..7. Question 10 Fedesarrollo Survey: What is your Firm's Perception about the Subject of Science and Technology?..; 8. Question 13 Fedesarrollo Survey: Assuming you Application for R&D Incentives Was Denied, What Decision Would the Firm Take Regarding the Investment Plan?; IV. Econometric Results: R&D Investment Incentives to and Production in the Colombian Manufacturing Sector; A. Characteristics of the Data 6. Characteristics of Manufacturing Establishments in the DANE Science and Technology SampleB. Model set-up and Estimation of the Production Coefficients; 7. Characteristics of Manufacturing Establishments According to Size; 8. Simple Statistics of the Main Price and Share Variables; 9. Results of the Regression of System of Factor-costs Equations Estimated Parameter Values Method: Panel SUR, 2000-2002; 10. Estimated Elasticities of Substitution and Demand among Factors, Full Sample 11. Results of the Regression of System of Factor-costs Equations Estimated Parameter Values by Size Method: Panel SUR, 2000-200212. Results of the Regression of System of Factor-costs Equations Estimated Parameter ......... Values by Level of Innovation; C. Policy and Fiscal Implications of the Results on the Colombian R&D Tax Incentive System; 13. Direct and indirect Effects of Tax Incentives on R&D Investment Proyections of the SUR Model; D. Effects of the R&D Tax Incentives on the Demand for R&D Investment; V. Conclusions 14. Results of Regressions of Manufacturing Establishments, 2000-2002 |
Record Nr. | UNINA-9910788232803321 |
Mercer-Blackman Valerie | ||
Washington, D.C. : , : International Monetary Fund, , 2008 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|