rates on indexed assets do not fully reflect real interest rates because of imperfections of backward indexation magnified …

This background paper describes five different tools that can be used for the assessment of tax incentives by … framework for assessment. Evaluations of the various costs and benefits of tax incentives are vital for informed decision making … next three tools (tax expenditure assessment, corporate micro simulation models, and effective tax rate models) can be used …

Businesses which seek the location that offers the highest profitability are likely to consider tax incentives and the … vulnerable to future tax increases or denial of government services. Fear of time inconsistency will lower expected business … tax abatement scheme which provides a subsidy (funded by a capital income tax) equivalent to moving/setup costs …

One difficulty confronting Harberger’s celebrated model of the corporate income tax is how to treat the noncorporate …-good model with corporate and noncorporate production of both goods. The incidence of the corporate tax in our Mutual Production …

importance of various contributing factors--in particular tax policy--in influencing the behavior of business fixed investment …

the medium term. Enforcing the tax agreement with, a Gold Ridge company, and implementing the new resource taxation regime …

This paper presents the Tax Summary for the Solomon Islands. The paper discusses that normal business expenses are …

The Icelandic government has launched a review of the tax system, with a view to improving its income redistribution … detrimental effects on employment and growth, and at removing inconsistencies with international practices. The tax measures will …. The Icelandic Corporate Index Tax would benefit from adopting financial accounting as the basis to determine taxable …