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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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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 | ||
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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 | ||
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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 |
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Kumar Manmohan
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| Washington, D.C. : , : International Monetary Fund, , 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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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 |
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Dudine Paolo
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| Washington, D.C. : , : International Monetary Fund, , 2017 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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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 |
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Botman Dennis
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| Washington, D.C. : , : International Monetary Fund, , 2006 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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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 | ||
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Zero Corporate Income Tax in Moldova : : Tax Competition and Its Implications for Eastern Europe / / Marcin Piatkowski, Mariusz Jarmuzek
| Zero Corporate Income Tax in Moldova : : Tax Competition and Its Implications for Eastern Europe / / Marcin Piatkowski, Mariusz Jarmuzek |
| Autore | Piatkowski Marcin |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
| Descrizione fisica | 1 online resource (33 p.) |
| Disciplina | 336.243 |
| Altri autori (Persone) | JarmuzekMariusz |
| Collana |
IMF Working Papers
IMF working paper |
| Soggetto topico |
Corporations - Taxation - Moldova
Corporations - Taxation - Europe, Eastern Taxation - Moldova Taxation - Europe, Eastern Finance: General Personal Finance -Taxation Public Finance Corporate Taxation Business Taxes and Subsidies Taxation, Subsidies, and Revenue: General National Government Expenditures and Related Policies: General General Financial Markets: General (includes Measurement and Data) Personal Income and Other Nonbusiness Taxes and Subsidies Corporate & business tax Public finance & taxation Finance Corporate income tax Revenue administration Expenditure Competition Personal income tax Corporations Taxation Revenue Expenditures, Public Income tax |
| ISBN |
1-4623-4973-0
1-4527-8943-6 9786612841545 1-4518-7061-2 1-282-84154-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction; II. Do Countries Compete Over Corporate Taxes?; Figures; 1. CIT Rate in the EU-15 and Eastern Europe; III. What Drives Tax Competition?; 2. GDP and CIT Rates in Europe, 2007; IV. Will the Moldovan Zero CIT Intensify Tax Competition in the Region?; Table; 1. Strategic Interaction in CIT Setting in Eastern Europe, 1995-2006; V. Implications for FDI, Economic Efficiency, Equity, and Welfare; 3. Ratio of US FDI to GDP for Four Groups of Countries; 4. World Bank Doing Business, 2008; 5. Eastern Europe: CIT Rate and Revenue; 6. Statutory and Effective CIT Rates in NMS-8
7. NMS-10: Gross Operating Surplus and Mixed Income8. CIT Revenue Maximizing Rate; 9. Eastern Europe: Average CIT and PIT; 10. Tax Revenue by Source in NMS-10 and CIS; VI. Conclusions; References; Appendix I |
| Record Nr. | UNINA-9910788231303321 |
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Piatkowski Marcin
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| Washington, D.C. : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Zero Corporate Income Tax in Moldova : : Tax Competition and Its Implications for Eastern Europe / / Marcin Piatkowski, Mariusz Jarmuzek
| Zero Corporate Income Tax in Moldova : : Tax Competition and Its Implications for Eastern Europe / / Marcin Piatkowski, Mariusz Jarmuzek |
| Autore | Piatkowski Marcin |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
| Descrizione fisica | 1 online resource (33 p.) |
| Disciplina | 336.243 |
| Altri autori (Persone) | JarmuzekMariusz |
| Collana |
IMF Working Papers
IMF working paper |
| Soggetto topico |
Corporations - Taxation - Moldova
Corporations - Taxation - Europe, Eastern Taxation - Moldova Taxation - Europe, Eastern Finance: General Personal Finance -Taxation Public Finance Corporate Taxation Business Taxes and Subsidies Taxation, Subsidies, and Revenue: General National Government Expenditures and Related Policies: General General Financial Markets: General (includes Measurement and Data) Personal Income and Other Nonbusiness Taxes and Subsidies Corporate & business tax Public finance & taxation Finance Corporate income tax Revenue administration Expenditure Competition Personal income tax Corporations Taxation Revenue Expenditures, Public Income tax |
| ISBN |
1-4623-4973-0
1-4527-8943-6 9786612841545 1-4518-7061-2 1-282-84154-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction; II. Do Countries Compete Over Corporate Taxes?; Figures; 1. CIT Rate in the EU-15 and Eastern Europe; III. What Drives Tax Competition?; 2. GDP and CIT Rates in Europe, 2007; IV. Will the Moldovan Zero CIT Intensify Tax Competition in the Region?; Table; 1. Strategic Interaction in CIT Setting in Eastern Europe, 1995-2006; V. Implications for FDI, Economic Efficiency, Equity, and Welfare; 3. Ratio of US FDI to GDP for Four Groups of Countries; 4. World Bank Doing Business, 2008; 5. Eastern Europe: CIT Rate and Revenue; 6. Statutory and Effective CIT Rates in NMS-8
7. NMS-10: Gross Operating Surplus and Mixed Income8. CIT Revenue Maximizing Rate; 9. Eastern Europe: Average CIT and PIT; 10. Tax Revenue by Source in NMS-10 and CIS; VI. Conclusions; References; Appendix I |
| Record Nr. | UNINA-9910812133103321 |
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Piatkowski Marcin
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| Washington, D.C. : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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