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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  
Washington, D.C. : , : International Monetary Fund, , 2006
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
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
Varsano Ricardo  
Washington, D.C. : , : International Monetary Fund, , 2006
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
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
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
Opac: Controlla la disponibilità qui
Current and Proposed Non-Oil Tax System in Azerbaijan
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
Opac: Controlla la disponibilità qui
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
Opac: Controlla la disponibilità qui
Globalization and Corporate Taxation / / Manmohan Kumar, Dennis Quinn
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
Opac: Controlla la disponibilità qui
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 1-4755-6988-2
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
Opac: Controlla la disponibilità qui
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
Opac: Controlla la disponibilità qui