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 | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
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) |
KeenMichael
KimKevin |
| Collana | IMF Working Papers |
| Soggetto topico |
Flat-rate income tax - Econometric models
Flat-rate income tax - Former Soviet republics - Econometric models Business Taxes and Subsidies Corporate & business tax Corporate income tax Corporate Taxation Corporations Fiscal Policies and Behavior of Economic Agents: General Flat tax Income tax Income Macroeconomics Marginal effective tax rate National accounts Personal Finance -Taxation Personal Income and Other Nonbusiness Taxes and Subsidies Personal income tax Personal income Personal Income, Wealth, and Their Distributions Public finance & taxation Tax administration and procedure Tax policy Taxation Taxation, Subsidies, and Revenue: General Taxes |
| ISBN |
9786613825803
9781462329618 1462329616 9781452771328 1452771324 9781283513357 1283513358 9781451909319 1451909314 |
| 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-9911091759803321 |
Varsano Ricardo
|
||
| Washington, D.C. : , : International Monetary Fund, , 2006 | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
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) |
KeenMichael
KimKevin |
| Collana | IMF Working Papers |
| Soggetto topico |
Flat-rate income tax - Econometric models
Flat-rate income tax - Former Soviet republics - Econometric models Business Taxes and Subsidies Corporate & business tax Corporate income tax Corporate Taxation Corporations Fiscal Policies and Behavior of Economic Agents: General Flat tax Income tax Income Macroeconomics Marginal effective tax rate National accounts Personal Finance -Taxation Personal Income and Other Nonbusiness Taxes and Subsidies Personal income tax Personal income Personal Income, Wealth, and Their Distributions Public finance & taxation Tax administration and procedure Tax policy Taxation Taxation, Subsidies, and Revenue: General Taxes |
| ISBN |
9786613825803
9781462329618 1462329616 9781452771328 1452771324 9781283513357 1283513358 9781451909319 1451909314 |
| 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-9911149388403321 |
| Varsano Ricardo | ||
| Washington, D.C. : , : International Monetary Fund, , 2006 | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Allowances for Corporate Equity in Practice / / Alexander Klemm
| Allowances for Corporate Equity in Practice / / Alexander Klemm |
| Autore | Klemm Alexander |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2006 |
| Descrizione fisica | 1 online resource (35 p.) |
| Collana | IMF Working Papers |
| Soggetto topico |
Corporations - Finance
Corporations - Taxation Allowance for corporate equity Business Taxes and Subsidies Corporate & business tax Corporate income tax Corporate Taxation Corporations Effective tax rate Financial Instruments Income tax systems Income tax Institutional Investors Investment & securities Investments: Stocks Non-bank Financial Institutions Pension Funds Public finance & taxation Stocks Tax administration and procedure Taxation Taxation, Subsidies, and Revenue: General Financial institutions Tax policy Taxes |
| ISBN |
9786613820778
9781462350803 1462350801 9781451985313 1451985312 9781282392342 1282392344 9781451909722 1451909721 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | ""Contents""; ""I. INTRODUCTION""; ""II. ACE TAX SYSTEMS""; ""III. ACE SYSTEMS IN PRACTICE""; ""IV. PREVIOUS ANALYSES OF ACE TAX SYSTEMS""; ""V. THE BRAZILIAN ACE VARIANT""; ""VI. CONCLUSION""; ""Appendix I. Effective Tax Rates""; ""REFERENCES"" |
| Record Nr. | UNINA-9911105814703321 |
Klemm Alexander
|
||
| Washington, D.C. : , : International Monetary Fund, , 2006 | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Allowances for Corporate Equity in Practice / / Alexander Klemm
| Allowances for Corporate Equity in Practice / / Alexander Klemm |
| Autore | Klemm Alexander |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2006 |
| Descrizione fisica | 1 online resource (35 p.) |
| Collana | IMF Working Papers |
| Soggetto topico |
Corporations - Finance
Corporations - Taxation Allowance for corporate equity Business Taxes and Subsidies Corporate & business tax Corporate income tax Corporate Taxation Corporations Effective tax rate Financial Instruments Income tax systems Income tax Institutional Investors Investment & securities Investments: Stocks Non-bank Financial Institutions Pension Funds Public finance & taxation Stocks Tax administration and procedure Taxation Taxation, Subsidies, and Revenue: General Financial institutions Tax policy Taxes |
| ISBN |
9786613820778
9781462350803 1462350801 9781451985313 1451985312 9781282392342 1282392344 9781451909722 1451909721 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | ""Contents""; ""I. INTRODUCTION""; ""II. ACE TAX SYSTEMS""; ""III. ACE SYSTEMS IN PRACTICE""; ""IV. PREVIOUS ANALYSES OF ACE TAX SYSTEMS""; ""V. THE BRAZILIAN ACE VARIANT""; ""VI. CONCLUSION""; ""Appendix I. Effective Tax Rates""; ""REFERENCES"" |
| Record Nr. | UNINA-9911149523103321 |
| Klemm Alexander | ||
| Washington, D.C. : , : International Monetary Fund, , 2006 | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Fiscal Foresight and Information Flows / / Todd Walker, Eric Leeper, Susan Yang
| Fiscal Foresight and Information Flows / / Todd Walker, Eric Leeper, Susan Yang |
| Autore | Walker Todd |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2012 |
| Descrizione fisica | 1 online resource (66 p.) |
| Altri autori (Persone) |
LeeperEric
YangSusan |
| Collana | IMF Working Papers |
| Soggetto topico |
Taxation
Fiscal policy Information theory in economics Econometrics Investments: Bonds Public Finance Fiscal Policy Fiscal Policies and Behavior of Economic Agents: General General Financial Markets: General (includes Measurement and Data) Time-Series Models Dynamic Quantile Regressions Dynamic Treatment Effect Models Diffusion Processes National Government Expenditures and Related Policies: General Personal Income and Other Nonbusiness Taxes and Subsidies Tax Law Investment & securities Econometrics & economic statistics Public finance & taxation Welfare & benefit systems Macroeconomics Taxation & duties law Municipal bonds Vector autoregression Expenditure Labor taxes Financial institutions Econometric analysis Taxes Tax law Tax policy Bonds Expenditures, Public Income tax Law and legislation |
| ISBN |
1-4755-1691-6
1-4755-5824-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; I. Introduction; II. Analytical Example; A. The Econometrics of Foresight; Figures; 1. Responses of Capital to Tax Increase; B. Generalizations; III. Quantitative Importance of Foresight; A. Modeling Information Flows; B. Model Descriptions; C. Information Flows and Estimation Bias; Tables; 1. Information Flow Processes; IV. Solving the Problem; 2. Output Multipliers for a Labor Tax Change; A. An Organizing Principle; B. Lines of Attack; 1. The Narrative Approach; 2. Conditioning on Asset Prices; 3. Direct Estimation of DSGE Model; V. Concluding Remarks; Appendices
I. Simulations Details II. Testing Economic Theory; III. Municipal Bonds and Fiscal Foresight: Additional Results; IV. Assessing the Ex-Ante Approach; References |
| Record Nr. | UNINA-9910779500403321 |
Walker Todd
|
||
| Washington, D.C. : , : International Monetary Fund, , 2012 | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Fiscal Foresight and Information Flows / / Todd Walker, Eric Leeper, Susan Yang
| Fiscal Foresight and Information Flows / / Todd Walker, Eric Leeper, Susan Yang |
| Autore | Walker Todd |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2012 |
| Descrizione fisica | 1 online resource (66 p.) |
| Disciplina | 332.1 |
| Altri autori (Persone) |
LeeperEric
YangSusan |
| Collana | IMF Working Papers |
| Soggetto topico |
Taxation
Fiscal policy Information theory in economics Bonds Diffusion Processes Dynamic Quantile Regressions Dynamic Treatment Effect Models Econometric analysis Econometrics & economic statistics Econometrics Expenditure Expenditures, Public Financial institutions Fiscal Policies and Behavior of Economic Agents: General Fiscal Policy General Financial Markets: General (includes Measurement and Data) Income tax Investment & securities Investments: Bonds Labor taxes Law and legislation Macroeconomics Municipal bonds National Government Expenditures and Related Policies: General Personal Income and Other Nonbusiness Taxes and Subsidies Public finance & taxation Public Finance Tax Law Tax law Tax policy Taxation & duties law Taxes Time-Series Models Vector autoregression Welfare & benefit systems |
| ISBN |
9781475516913
1475516916 9781475558241 1475558244 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; I. Introduction; II. Analytical Example; A. The Econometrics of Foresight; Figures; 1. Responses of Capital to Tax Increase; B. Generalizations; III. Quantitative Importance of Foresight; A. Modeling Information Flows; B. Model Descriptions; C. Information Flows and Estimation Bias; Tables; 1. Information Flow Processes; IV. Solving the Problem; 2. Output Multipliers for a Labor Tax Change; A. An Organizing Principle; B. Lines of Attack; 1. The Narrative Approach; 2. Conditioning on Asset Prices; 3. Direct Estimation of DSGE Model; V. Concluding Remarks; Appendices
I. Simulations Details II. Testing Economic Theory; III. Municipal Bonds and Fiscal Foresight: Additional Results; IV. Assessing the Ex-Ante Approach; References |
| Record Nr. | UNINA-9911093788403321 |
Walker Todd
|
||
| Washington, D.C. : , : International Monetary Fund, , 2012 | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Fiscal Foresight and Information Flows / / Todd Walker, Eric Leeper, Susan Yang
| Fiscal Foresight and Information Flows / / Todd Walker, Eric Leeper, Susan Yang |
| Autore | Walker Todd |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2012 |
| Descrizione fisica | 1 online resource (66 p.) |
| Disciplina | 332.1 |
| Altri autori (Persone) |
LeeperEric
YangSusan |
| Collana | IMF Working Papers |
| Soggetto topico |
Taxation
Fiscal policy Information theory in economics Bonds Diffusion Processes Dynamic Quantile Regressions Dynamic Treatment Effect Models Econometric analysis Econometrics & economic statistics Econometrics Expenditure Expenditures, Public Financial institutions Fiscal Policies and Behavior of Economic Agents: General Fiscal Policy General Financial Markets: General (includes Measurement and Data) Income tax Investment & securities Investments: Bonds Labor taxes Law and legislation Macroeconomics Municipal bonds National Government Expenditures and Related Policies: General Personal Income and Other Nonbusiness Taxes and Subsidies Public finance & taxation Public Finance Tax Law Tax law Tax policy Taxation & duties law Taxes Time-Series Models Vector autoregression Welfare & benefit systems |
| ISBN |
9781475516913
1475516916 9781475558241 1475558244 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; I. Introduction; II. Analytical Example; A. The Econometrics of Foresight; Figures; 1. Responses of Capital to Tax Increase; B. Generalizations; III. Quantitative Importance of Foresight; A. Modeling Information Flows; B. Model Descriptions; C. Information Flows and Estimation Bias; Tables; 1. Information Flow Processes; IV. Solving the Problem; 2. Output Multipliers for a Labor Tax Change; A. An Organizing Principle; B. Lines of Attack; 1. The Narrative Approach; 2. Conditioning on Asset Prices; 3. Direct Estimation of DSGE Model; V. Concluding Remarks; Appendices
I. Simulations Details II. Testing Economic Theory; III. Municipal Bonds and Fiscal Foresight: Additional Results; IV. Assessing the Ex-Ante Approach; References |
| Record Nr. | UNINA-9911154806803321 |
| Walker Todd | ||
| Washington, D.C. : , : International Monetary Fund, , 2012 | ||
| 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
| 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 National accounts Tax policy Taxes |
| ISBN |
9786612841583
9781462328550 1462328555 9781452756141 1452756147 9781282841581 1282841580 9781451870657 1451870655 |
| 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-9911101628303321 |
Klemm Alexander
|
||
| Washington, D.C. : , : International Monetary Fund, , 2008 | ||
| 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
| 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 National accounts Tax policy Taxes |
| ISBN |
9786612841583
9781462328550 1462328555 9781452756141 1452756147 9781282841581 1282841580 9781451870657 1451870655 |
| 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-9911150612303321 |
| Klemm Alexander | ||
| Washington, D.C. : , : International Monetary Fund, , 2008 | ||
| Lo trovi qui: Univ. Federico II | ||
| ||