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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
Empirical Evidenceon the Effects of Tax Incentives / / Alexander Klemm, Stefan Parys
Empirical Evidenceon the Effects of Tax Incentives / / Alexander Klemm, Stefan Parys
Autore Klemm Alexander
Pubbl/distr/stampa Washington, D.C. : , : International Monetary Fund, , 2009
Descrizione fisica 1 online resource (27 p.)
Altri autori (Persone) ParysStefan
Collana IMF Working Papers
Soggetto topico Tax incentives
Tax credits
Econometrics
Exports and Imports
Taxation
Corporate Taxation
Business Taxes and Subsidies
International Fiscal Issues
International Public Goods
Taxation, Subsidies, and Revenue: General
International Investment
Long-term Capital Movements
Estimation
Public finance & taxation
Corporate & business tax
Finance
Econometrics & economic statistics
Tax holidays
Corporate income tax
Foreign direct investment
Estimation techniques
Taxes
Balance of payments
Econometric analysis
Corporations
Investments, Foreign
Econometric models
ISBN 1-4623-1843-6
1-4519-9937-2
1-4518-7283-6
9786612843501
1-282-84350-8
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Contents; I. Introduction; II. Data; Tables; 1. Tax Variables; 2. Descriptive Statistics; III. Empirical Evidence on Tax Competition; A. Methodology; Figures; 1. Average Tax Rates and Incentives Over the Years; B. Results; 3. The Choice Between Estimation Methods; 4. Fiscal Interactions for Different Tax Instruments; IV. Empirical Evidence on The Effect on Investment and Growth; A. Methodology; B. Results; 5. The Choice of Estimation Method; 6. The Effects of Tax Instruments on Investment and Growth; V. Conclusion; Appendixes; 1. Countries and Periods Covered in the Corporate Tax Dataset.
References
Record Nr. UNINA-9910788332603321
Klemm Alexander  
Washington, D.C. : , : International Monetary Fund, , 2009
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Empirical Evidenceon the Effects of Tax Incentives / / Alexander Klemm, Stefan Parys
Empirical Evidenceon the Effects of Tax Incentives / / Alexander Klemm, Stefan Parys
Autore Klemm Alexander
Edizione [1st ed.]
Pubbl/distr/stampa Washington, D.C. : , : International Monetary Fund, , 2009
Descrizione fisica 1 online resource (27 p.)
Disciplina 336.243160941
Altri autori (Persone) ParysStefan
Collana IMF Working Papers
Soggetto topico Tax incentives
Tax credits
Econometrics
Exports and Imports
Taxation
Corporate Taxation
Business Taxes and Subsidies
International Fiscal Issues
International Public Goods
Taxation, Subsidies, and Revenue: General
International Investment
Long-term Capital Movements
Estimation
Public finance & taxation
Corporate & business tax
Finance
Econometrics & economic statistics
Tax holidays
Corporate income tax
Foreign direct investment
Estimation techniques
Taxes
Balance of payments
Econometric analysis
Corporations
Investments, Foreign
Econometric models
ISBN 1-4623-1843-6
1-4519-9937-2
1-4518-7283-6
9786612843501
1-282-84350-8
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Contents; I. Introduction; II. Data; Tables; 1. Tax Variables; 2. Descriptive Statistics; III. Empirical Evidence on Tax Competition; A. Methodology; Figures; 1. Average Tax Rates and Incentives Over the Years; B. Results; 3. The Choice Between Estimation Methods; 4. Fiscal Interactions for Different Tax Instruments; IV. Empirical Evidence on The Effect on Investment and Growth; A. Methodology; B. Results; 5. The Choice of Estimation Method; 6. The Effects of Tax Instruments on Investment and Growth; V. Conclusion; Appendixes; 1. Countries and Periods Covered in the Corporate Tax Dataset.
References
Record Nr. UNINA-9910812317903321
Klemm Alexander  
Washington, D.C. : , : International Monetary Fund, , 2009
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Investment Incentives and Effective Tax Rates in the Philippines : : A Comparison With Neighboring Countries / / Alexander Klemm, Dennis Botman, Reza Baqir
Investment Incentives and Effective Tax Rates in the Philippines : : A Comparison With Neighboring Countries / / Alexander Klemm, Dennis Botman, Reza Baqir
Autore Klemm Alexander
Pubbl/distr/stampa Washington, D.C. : , : International Monetary Fund, , 2008
Descrizione fisica 1 online resource (36 p.)
Disciplina 336.2426
Altri autori (Persone) BotmanDennis
BaqirReza
Collana IMF Working Papers
IMF working paper
Soggetto topico Investment tax credit - Philippines
Tax incentives - Philippines
Corporations - Taxation - Philippines
Investments: General
Taxation
Corporate Taxation
Taxation, Subsidies, and Revenue: General
Business Taxes and Subsidies
Investment
Capital
Intangible Capital
Capacity
Public finance & taxation
Corporate & business tax
Macroeconomics
Tax holidays
Tax incentives
Effective tax rate
Corporate income tax
Depreciation
Tax administration and procedure
Corporations
Saving and investment
ISBN 1-4623-2855-5
1-4527-5614-7
1-282-84158-0
9786612841583
1-4518-7065-5
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Contents; I. Introduction; II. A Birds-Eye View of the Taxation Regime; III. International Experience with Tax Holidays; Tables; 1. Pros and Cons for the Government of Different Types of Tax Incentives; IV. Effective Tax Rates; A. Methodology; B. Estimation Results; Figures; 1. Effective Tax Rates for Companies Not Receiving Tax Incentices; 2. Effective Tax Rates for Companies Receiving the Maximum Tax Holiday; 3. Reduction in Effective Tax Rates From Receiving the Maximum Tax Holiday; 4. Economic Depreciation and Tax Incentives: Do Short- or Long-Lived Assets Benefit More from Tax Holidays?
5. Philippines: Effective Tax Rates Under Different Holiday Years Granted/Remaining6. Effective Tax Rates Under Different Holiday Years Granted/Remaining; V. Incentive Reform in the Philippines; Boxes; 1. Incentive Reform Bills Under Consideration in the House of Representatives; 7. Philippines: Effective Tax Rates Under Current Incentives and Congress' Reform Proposals; 8. Philippines: Comparing Enhanced Depreciation Versus Current Incentives and Congress' Reform Proposals; VI. Conclusions; References; 2. Investment Incentives in Cambodia, Lao P.D.R., Thailand, and Vietnam
Appendix: Derivation of Effective Tax Rates
Record Nr. UNINA-9910788705203321
Klemm Alexander  
Washington, D.C. : , : International Monetary Fund, , 2008
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Investment Incentives and Effective Tax Rates in the Philippines : : A Comparison With Neighboring Countries / / Alexander Klemm, Dennis Botman, Reza Baqir
Investment Incentives and Effective Tax Rates in the Philippines : : A Comparison With Neighboring Countries / / Alexander Klemm, Dennis Botman, Reza Baqir
Autore Klemm Alexander
Edizione [1st ed.]
Pubbl/distr/stampa Washington, D.C. : , : International Monetary Fund, , 2008
Descrizione fisica 1 online resource (36 p.)
Disciplina 336.2426
Altri autori (Persone) BotmanDennis
BaqirReza
Collana IMF Working Papers
IMF working paper
Soggetto topico Investment tax credit - Philippines
Tax incentives - Philippines
Corporations - Taxation - Philippines
Investments: General
Taxation
Corporate Taxation
Taxation, Subsidies, and Revenue: General
Business Taxes and Subsidies
Investment
Capital
Intangible Capital
Capacity
Public finance & taxation
Corporate & business tax
Macroeconomics
Tax holidays
Tax incentives
Effective tax rate
Corporate income tax
Depreciation
Tax administration and procedure
Corporations
Saving and investment
ISBN 1-4623-2855-5
1-4527-5614-7
1-282-84158-0
9786612841583
1-4518-7065-5
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Contents; I. Introduction; II. A Birds-Eye View of the Taxation Regime; III. International Experience with Tax Holidays; Tables; 1. Pros and Cons for the Government of Different Types of Tax Incentives; IV. Effective Tax Rates; A. Methodology; B. Estimation Results; Figures; 1. Effective Tax Rates for Companies Not Receiving Tax Incentices; 2. Effective Tax Rates for Companies Receiving the Maximum Tax Holiday; 3. Reduction in Effective Tax Rates From Receiving the Maximum Tax Holiday; 4. Economic Depreciation and Tax Incentives: Do Short- or Long-Lived Assets Benefit More from Tax Holidays?
5. Philippines: Effective Tax Rates Under Different Holiday Years Granted/Remaining6. Effective Tax Rates Under Different Holiday Years Granted/Remaining; V. Incentive Reform in the Philippines; Boxes; 1. Incentive Reform Bills Under Consideration in the House of Representatives; 7. Philippines: Effective Tax Rates Under Current Incentives and Congress' Reform Proposals; 8. Philippines: Comparing Enhanced Depreciation Versus Current Incentives and Congress' Reform Proposals; VI. Conclusions; References; 2. Investment Incentives in Cambodia, Lao P.D.R., Thailand, and Vietnam
Appendix: Derivation of Effective Tax Rates
Record Nr. UNINA-9910824305303321
Klemm Alexander  
Washington, D.C. : , : International Monetary Fund, , 2008
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Tax Concessions and Foreign Direct Investment in the Eastern Caribbean Currency Union / / Jingqing Chai, Rishi Goyal
Tax Concessions and Foreign Direct Investment in the Eastern Caribbean Currency Union / / Jingqing Chai, Rishi Goyal
Autore Chai Jingqing
Pubbl/distr/stampa Washington, D.C. : , : International Monetary Fund, , 2008
Descrizione fisica 1 online resource (35 p.)
Disciplina 332.673
Altri autori (Persone) GoyalRishi
Collana IMF Working Papers
IMF working paper
Soggetto topico Tax credits - Caribbean Area - Econometric models
Investments, Foreign - Caribbean Area - Econometric models
Monetary unions - Caribbean Area - Econometric models
Exports and Imports
Taxation
Corporate Taxation
Taxation, Subsidies, and Revenue: General
Business Taxes and Subsidies
International Investment
Long-term Capital Movements
Public finance & taxation
Corporate & business tax
Finance
Tax incentives
Corporate income tax
Foreign direct investment
Tax holidays
Consumption taxes
Corporations
Investments, Foreign
Spendings tax
ISBN 1-4623-2350-2
1-4527-3293-0
1-4518-7115-5
9786612842085
1-282-84208-0
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Contents; I. Introduction; II. Tax Concessions in the ECCU; A. Firm-Level Analysis; Figures; 1. Regional Comparisons: GDP Growth and Tourism Receipts; Tables; 1. Firm Size and Concessions: A Rank Correlation Analysis; B. Purposes of Concessions; III. Revenue Costs of Concessions; 2. Concessions by Purpose; A. Exemptions from Import Duties and Taxes; 3. ECCU: Customs Revenue Losses from Concessions; 2. ECCU: Import-Related Taxes and Revenue Forgone from Concessions; B. Corporate Income Tax Holidays; 3. ECCU: Corporate Income Taxes and Revenue Forgone from Concessions
4. ECCU: Corporate Income Tax CollectionsC. Revenue Collection from Removing Concessions: An Elasticies Approach; IV. Benefits of Incentives: FDI Performance in the ECCU; 5. Revenue Gains from the Removal of Concessions: An Elasticities Approach; 6. FDI Performance Index; 4. FDI/GDP and Tax Concessions; 7. Data for Cross-Country Regression Analysis: Summary Statistics; 5. FDI/GDP and FDI Restrictions Index; 6. FDI/GDP and FDI Incentives Index; 7. FDI/GDP and Statutory Corporate Income Tax Rate; 8. FDI/GDP and Statutory Import-Related Tax Rate
8. Cross-Country Ordinary Least Square Regressions: Dependent Variable Ln (FDI/GDP)V. Policy Alternatives; 9. Cross-Country Ordinary Least Square Regressions: Dependent Variable Ln (FDI per capita); 10. Tax Holidays: An Illustrative Example; 11. Accelerated Depreciation and Loss Carry Forward: An Illustrative Example; VI. Conclusions; Appendices; I. Calculating the Change in Revenue from Removing Import-Related Tax Concessions; II. Constructing Foreign Direct Investment Regime Indices; Appendix Tables; II.1. Government Policies Toward Foreign Direct Investment; References
Record Nr. UNINA-9910788342103321
Chai Jingqing  
Washington, D.C. : , : International Monetary Fund, , 2008
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Tax Concessions and Foreign Direct Investment in the Eastern Caribbean Currency Union / / Jingqing Chai, Rishi Goyal
Tax Concessions and Foreign Direct Investment in the Eastern Caribbean Currency Union / / Jingqing Chai, Rishi Goyal
Autore Chai Jingqing
Edizione [1st ed.]
Pubbl/distr/stampa Washington, D.C. : , : International Monetary Fund, , 2008
Descrizione fisica 1 online resource (35 p.)
Disciplina 332.673
Altri autori (Persone) GoyalRishi
Collana IMF Working Papers
IMF working paper
Soggetto topico Tax credits - Caribbean Area - Econometric models
Investments, Foreign - Caribbean Area - Econometric models
Monetary unions - Caribbean Area - Econometric models
Exports and Imports
Taxation
Corporate Taxation
Taxation, Subsidies, and Revenue: General
Business Taxes and Subsidies
International Investment
Long-term Capital Movements
Public finance & taxation
Corporate & business tax
Finance
Tax incentives
Corporate income tax
Foreign direct investment
Tax holidays
Consumption taxes
Corporations
Investments, Foreign
Spendings tax
ISBN 1-4623-2350-2
1-4527-3293-0
1-4518-7115-5
9786612842085
1-282-84208-0
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Contents; I. Introduction; II. Tax Concessions in the ECCU; A. Firm-Level Analysis; Figures; 1. Regional Comparisons: GDP Growth and Tourism Receipts; Tables; 1. Firm Size and Concessions: A Rank Correlation Analysis; B. Purposes of Concessions; III. Revenue Costs of Concessions; 2. Concessions by Purpose; A. Exemptions from Import Duties and Taxes; 3. ECCU: Customs Revenue Losses from Concessions; 2. ECCU: Import-Related Taxes and Revenue Forgone from Concessions; B. Corporate Income Tax Holidays; 3. ECCU: Corporate Income Taxes and Revenue Forgone from Concessions
4. ECCU: Corporate Income Tax CollectionsC. Revenue Collection from Removing Concessions: An Elasticies Approach; IV. Benefits of Incentives: FDI Performance in the ECCU; 5. Revenue Gains from the Removal of Concessions: An Elasticities Approach; 6. FDI Performance Index; 4. FDI/GDP and Tax Concessions; 7. Data for Cross-Country Regression Analysis: Summary Statistics; 5. FDI/GDP and FDI Restrictions Index; 6. FDI/GDP and FDI Incentives Index; 7. FDI/GDP and Statutory Corporate Income Tax Rate; 8. FDI/GDP and Statutory Import-Related Tax Rate
8. Cross-Country Ordinary Least Square Regressions: Dependent Variable Ln (FDI/GDP)V. Policy Alternatives; 9. Cross-Country Ordinary Least Square Regressions: Dependent Variable Ln (FDI per capita); 10. Tax Holidays: An Illustrative Example; 11. Accelerated Depreciation and Loss Carry Forward: An Illustrative Example; VI. Conclusions; Appendices; I. Calculating the Change in Revenue from Removing Import-Related Tax Concessions; II. Constructing Foreign Direct Investment Regime Indices; Appendix Tables; II.1. Government Policies Toward Foreign Direct Investment; References
Record Nr. UNINA-9910827361603321
Chai Jingqing  
Washington, D.C. : , : International Monetary Fund, , 2008
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Tax Incentives and Investment in the Eastern Caribbean / / Sebastian Sosa
Tax Incentives and Investment in the Eastern Caribbean / / Sebastian Sosa
Autore Sosa Sebastian
Pubbl/distr/stampa Washington, D.C. : , : International Monetary Fund, , 2006
Descrizione fisica 1 online resource (29 p.)
Collana IMF Working Papers
Soggetto topico Capital investments - Caribbean Area
Investment tax credit - Caribbean Area
Investments: Stocks
Taxation
Taxation, Subsidies, and Revenue: General
Business Taxes and Subsidies
Pension Funds
Non-bank Financial Institutions
Financial Instruments
Institutional Investors
Public finance & taxation
Investment & securities
Tax holidays
Tax incentives
Marginal effective tax rate
Consumption taxes
Stocks
Tax administration and procedure
Spendings tax
ISBN 1-4623-5486-6
1-4527-9556-8
1-283-51560-1
1-4519-0819-9
9786613828057
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto ""Contents""; ""I. INTRODUCTION""; ""II. RELATED LITERATURE""; ""III. METHODOLOGY""; ""IV. TAX INCENTIVES IN THE ECCU""; ""V. RESULTS""; ""VI. CONCLUDING REMARKS""; ""REFERENCES""
Record Nr. UNINA-9910788405903321
Sosa Sebastian  
Washington, D.C. : , : International Monetary Fund, , 2006
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Tax Incentives and Investment in the Eastern Caribbean / / Sebastian Sosa
Tax Incentives and Investment in the Eastern Caribbean / / Sebastian Sosa
Autore Sosa Sebastian
Edizione [1st ed.]
Pubbl/distr/stampa Washington, D.C. : , : International Monetary Fund, , 2006
Descrizione fisica 1 online resource (29 p.)
Collana IMF Working Papers
Soggetto topico Capital investments - Caribbean Area
Investment tax credit - Caribbean Area
Investments: Stocks
Taxation
Taxation, Subsidies, and Revenue: General
Business Taxes and Subsidies
Pension Funds
Non-bank Financial Institutions
Financial Instruments
Institutional Investors
Public finance & taxation
Investment & securities
Tax holidays
Tax incentives
Marginal effective tax rate
Consumption taxes
Stocks
Tax administration and procedure
Spendings tax
ISBN 1-4623-5486-6
1-4527-9556-8
1-283-51560-1
1-4519-0819-9
9786613828057
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto ""Contents""; ""I. INTRODUCTION""; ""II. RELATED LITERATURE""; ""III. METHODOLOGY""; ""IV. TAX INCENTIVES IN THE ECCU""; ""V. RESULTS""; ""VI. CONCLUDING REMARKS""; ""REFERENCES""
Record Nr. UNINA-9910826093403321
Sosa Sebastian  
Washington, D.C. : , : International Monetary Fund, , 2006
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui