Info
- Utilizzare la checkbox di selezione a fianco di ciascun documento per attivare le funzionalità di stampa, invio email, download nei formati disponibili del (i) record.
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
|
||
| 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
| 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 | ||
| ||
Current and Proposed Non-Oil Tax System in Azerbaijan
| 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 | ||
| ||
Globalization and Corporate Taxation / / Manmohan Kumar, Dennis Quinn
| 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 | ||
| ||
How Buoyant is the Tax System? New Evidence from a Large Heterogeneous Panel / / Paolo Dudine, João Tovar Jalles
| 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 |
1-4755-6981-5
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
| 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 | ||
| ||
Integrating a Unified Revenue Administration for Tax and Social Contribution Collections : : Experiences of Central and Eastern European Countries
| Integrating a Unified Revenue Administration for Tax and Social Contribution Collections : : Experiences of Central and Eastern European Countries |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2004 |
| Descrizione fisica | 1 online resource (51 p.) |
| Collana | IMF Working Papers |
| Soggetto topico |
Tax administration and procedure - Europe, Central
Tax administration and procedure - Europe, Eastern Personal Finance -Taxation Public Finance Taxation Personal Income and Other Nonbusiness Taxes and Subsidies Taxation, Subsidies, and Revenue: General Social Security and Public Pensions National Government Expenditures and Welfare Programs Public finance & taxation Welfare & benefit systems Pensions Social security contributions Tax allowances Revenue administration Tax administration core functions Pension spending Taxes Social assistance spending Expenditure Social security Income tax Revenue Tax administration and procedure Expenditures, Public |
| ISBN |
1-4623-4965-X
1-4527-6617-7 1-283-56810-1 1-4519-2034-2 9786613880550 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | ""Contents""; ""ABBREVIATIONS""; ""I. INTRODUCTION""; ""II. CURRENT PRACTICE AND CRITICAL ISSUES""; ""III. RATIONALE FOR UNIFICATION OF COLLECTION OF TAX AND SOCIAL CONTRIBUTIONS""; ""IV. KEY IMPLEMENTATION ISSUES AND RISKS TO BE ADDRESSED""; ""V. CONCLUSION�INTEGRATION EXPERIENCE IN CENTRAL AND EASTERN EUROPE""; ""APPENDIX""; ""References"" |
| Record Nr. | UNINA-9910788697803321 |
| Washington, D.C. : , : International Monetary Fund, , 2004 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Options for Fiscal Consolidation in the United Kingdom / / Dennis Botman, Keiko Honjo
| Options for Fiscal Consolidation in the United Kingdom / / Dennis Botman, Keiko Honjo |
| Autore | Botman Dennis |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2006 |
| Descrizione fisica | 1 online resource (24 p.) |
| Altri autori (Persone) | HonjoKeiko |
| Collana | IMF Working Papers |
| Soggetto topico |
Fiscal policy - Great Britain - Econometric models
Finance, Public - Great Britain - Econometric models Macroeconomics Personal Finance -Taxation Public Finance Taxation Personal Income and Other Nonbusiness Taxes and Subsidies Debt Debt Management Sovereign Debt Fiscal Policy National Government Expenditures and Related Policies: General Public finance & taxation Welfare & benefit systems Public debt Fiscal consolidation Labor taxes Personal income tax Expenditure Income tax Debts, Public Fiscal policy Expenditures, Public |
| ISBN |
1-4623-5283-9
1-4527-5014-9 1-283-51613-6 1-4519-0884-9 9786613828583 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | ""Contents""; ""I. INTRODUCTION""; ""II. THE MODEL AND CALIBRATION""; ""III. MACROECONOMIC EFFECTS OF ALTERNATIVE FORMS OF FISCAL CONSOLIDATION""; ""IV. SENSITIVITY ANALYSIS AND FISCAL POLICIES IN THE REST OF THE WORLD""; ""V. COMBINING FISCAL ADJUSTMENT AND TAX REFORM""; ""VI. CONCLUSIONS""; ""REFERENCES"" |
| Record Nr. | UNINA-9910788698203321 |
|
Botman Dennis
|
||
| Washington, D.C. : , : International Monetary Fund, , 2006 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Portugal : : Selected Issues
| 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 | ||
| ||
A Superior Hybrid Cash-Flow Taxon Corporations / / Howell Zee
| A Superior Hybrid Cash-Flow Taxon Corporations / / Howell Zee |
| Autore | Zee Howell |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2006 |
| Descrizione fisica | 1 online resource (25 p.) |
| Collana | IMF Working Papers |
| Soggetto topico |
Corporations - Taxation - Econometric models
International business enterprises - Taxation Investments: General Money and Monetary Policy Personal Finance -Taxation Corporate Taxation Criminology Taxation, Subsidies, and Revenue: General Business Taxes and Subsidies Monetary Systems Standards Regimes Government and the Monetary System Payment Systems Personal Income and Other Nonbusiness Taxes and Subsidies Illegal Behavior and the Enforcement of Law Investment Capital Intangible Capital Capacity Corporate & business tax Monetary economics Public finance & taxation Corporate crime white-collar crime Macroeconomics Corporate income tax Currencies Tax allowances Anti-money laundering and combating the financing of terrorism (AML/CFT) Depreciation Taxes Money Crime National accounts Corporations Taxation Income tax Money laundering Saving and investment |
| ISBN |
1-4623-9218-0
1-4527-6931-1 1-282-39175-5 9786613820181 1-4519-0911-X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | ""Contents""; ""I. INTRODUCTION""; ""II. MERITS AND LIMITATIONS OF R-CFT AND S-CFT""; ""III. NATURE OF MODIFIED S-CFT""; ""IV. CONCLUDING REMARKS""; ""REFERENCES"" |
| Record Nr. | UNINA-9910788520203321 |
|
Zee Howell
|
||
| Washington, D.C. : , : International Monetary Fund, , 2006 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
