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 Business Taxes and Subsidies Capacity Capital Corporate & business tax Corporate income tax Corporate Taxation Corporations Depreciation Income tax Intangible Capital International Fiscal Issues International Public Goods Investment Investments: General Macroeconomics National accounts Personal Finance -Taxation Personal Income and Other Nonbusiness Taxes and Subsidies Public finance & taxation Saving and investment Tax allowances Tax holidays Taxation Taxation, Subsidies, and Revenue: General Taxes |
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 | ||
|
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 | ||
|
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 Balance of payments Business Taxes and Subsidies Corporate & business tax Corporate income tax Corporate Taxation Corporations Econometric analysis Econometric models Econometrics & economic statistics Econometrics Estimation techniques Estimation Exports and Imports Finance Foreign direct investment International Fiscal Issues International Investment International Public Goods Investments, Foreign Long-term Capital Movements Public finance & taxation Tax holidays Taxation Taxation, Subsidies, and Revenue: General Taxes |
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 | ||
|
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 | ||
|
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) |
BaqirReza
BotmanDennis |
Collana |
IMF Working Papers
IMF working paper |
Soggetto topico |
Investment tax credit - Philippines
Tax incentives - Philippines Corporations - Taxation - Philippines Business Taxes and Subsidies Capacity Capital Corporate & business tax Corporate income tax Corporate Taxation Corporations Depreciation Effective tax rate Intangible Capital Investment Investments: General Macroeconomics Public finance & taxation Saving and investment Tax administration and procedure Tax holidays Tax incentives Taxation Taxation, Subsidies, and Revenue: General |
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 | ||
|
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 | ||
|
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 Business Taxes and Subsidies Consumption taxes Corporate & business tax Corporate income tax Corporate Taxation Corporations Exports and Imports Finance Foreign direct investment International Investment Investments, Foreign Long-term Capital Movements Public finance & taxation Spendings tax Tax holidays Tax incentives Taxation Taxation, Subsidies, and Revenue: General |
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 | ||
|
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 | ||
|
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 Business Taxes and Subsidies Consumption taxes Financial Instruments Institutional Investors Investment & securities Investments: Stocks Marginal effective tax rate Non-bank Financial Institutions Pension Funds Public finance & taxation Spendings tax Stocks Tax administration and procedure Tax holidays Tax incentives Taxation Taxation, Subsidies, and Revenue: General |
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 | ||
|