top

  Info

  • Utilizzare la checkbox di selezione a fianco di ciascun documento per attivare le funzionalità di stampa, invio email, download nei formati disponibili del (i) record.

  Info

  • Utilizzare questo link per rimuovere la selezione effettuata.
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) 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
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) 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
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
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
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
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
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
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
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
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
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
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
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) 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
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) 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
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui