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Optimal Tax/Expenditure Competition Strategy of Governments in the Presence of Time Inconsistency : The Case for Investment Tax Abacemencs
International Monetary Fund - 1990
Businesses which seek the location that offers the highest profitability are likely to consider tax incentives and the …
Persistent link: https://www.econbiz.de/10014396504
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Externalities. Incentives, and Economic Reforms
International Monetary Fund - 1990
The paper emphasizes the role of institutions and incentives in the presence of externalities. An economy with multiple … effective institutions exist for overcoming coordination failure. External financing may weaken incentives for adjustment over … that strengthen incentives to provide effort. Uncertainty regarding future taxes reduces present effort and the …
Persistent link: https://www.econbiz.de/10014396155
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Debt Relief and Adjustment Incentives : A Theoretical Exploration
International Monetary Fund - 1988
The purpose of this paper is to analyze the argument that debt relief would increase the incentive of a debtor country to make an adjustment effort (to invest) and that for this reason creditors may benefit by granting relief. It is shown that there are actually opposing incentive effects of...
Persistent link: https://www.econbiz.de/10014396170
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Options for Low Income Countries' Effective and Efficient Use of Tax Incentives for Investment : Tools for the Assessment of Tax Incentives
International Monetary Fund - 2015
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 … light on the implications of tax parameters - including targeted tax incentives - on investment returns and help understand …
Persistent link: https://www.econbiz.de/10012644783
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A survey of the determinants of income tax evasion : role of tax rates, shape of tax schedule, and other factors
Richupan, Somchai (contributor); Ghandi, Ved P. (contributor) - 1984
Persistent link: https://www.econbiz.de/10003252763
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Possible Implications of Integrating the Corporate and Individual Income Taxes in the United States
International Monetary Fund - 1990
The classical corporate profits tax in the United States involves non-neutralities between: different sources of financing; different forms of business organization; and retaining or distributing earnings and may result in the U.S. investor being at a disadvantage vis-à-vis foreign investors....
Persistent link: https://www.econbiz.de/10014396227
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The Relative Impact of Income and Consumption Taxes
International Monetary Fund - 1988
This paper examines the possibility of ascertaining the welfare changes that occur when a consumption tax replaces an equal-yield income tax. It finds that those with saving/income ratios greater than the social saving/income ratio under the income tax will surely benefit and those with ratios...
Persistent link: https://www.econbiz.de/10014395882
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Iceland : Improving the Equity and Revenue Productivity of the Icelandic Tax System
International Monetary Fund - 2010
The Icelandic government has launched a review of the tax system, with a view to improving its income redistribution, growth orientation, and efficiency features, as well as increasing its revenue mobilization potential. It aims at minimizing detrimental effects on employment and growth, and at...
Persistent link: https://www.econbiz.de/10014403917
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Kingdom of the Netherlands : Netherlands: Selected Issues-The Labor Income Tax Credit in an International Perspective
International Monetary Fund - 2001
incentives for primary-earners to enter the labor force, because of the smaller size of the credit. Any significant increase in …
Persistent link: https://www.econbiz.de/10014407669
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Innovation in Banking and Excessive Loan Growth
International Monetary Fund - 2008
The volume of credit extended by a bank can be an informative signal of its abilities in loan selection and management. It is shown that, under asymmetric information, banks may therefore rationally lend more than they would otherwise in order to demonstrate their quality, thus negatively...
Persistent link: https://www.econbiz.de/10014401746