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France, Germany, Italy, and Spain : Explaining Differences in External Sector Performance Among Large Euro Area Countries
International Monetary Fund - 2005
This cross-country paper explains differences in external sector performance among four large euro area countries—France …, Germany, Italy, and Spain. The paper discusses that during 2001–04, the performance of the external sector differed markedly …
Persistent link: https://www.econbiz.de/10014407076
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Selected Euro-Area Countries : Rules-Based Fiscal Policy and Job-Rich Growth in France, Germany, Italy, and Spain-Report with Supplementary Information
International Monetary Fund - 2001
Union is a major achievement but also a difficult process in the four countries (France, Germany, Italy, and Spain) …
Persistent link: https://www.econbiz.de/10014407227
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Mongolia; Technical Assistance Report—Safeguarding Domestic Revenue—A Mongolian DTA Model
International Monetary Fund (IMF); International … - 2012
This technical assistance report on Mongolia was prepared by a staff team of the International Monetary Fund as background documentation for the periodic consultation with the member country. It is based on the information available at the time it was completed in June, 2012. The views expressed...
Persistent link: https://www.econbiz.de/10011245641
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Italy; Technical Assistance Report--The Delega Fiscale and the Strategic Orientation of Tax Reform
International Monetary Fund (IMF); International … - 2012
The contents of this report constitute technical advice provided by the staff of the International Monetary Fund (IMF) to the authorities of Italy (the “TA recipientâ€) in response to their request for technical assistance. This report (in whole or in part) or summaries thereof may be...
Persistent link: https://www.econbiz.de/10011243869
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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 governments in low income countries' (LICs). The first tool (an application of cost-benefit analysis) provides an overarching framework for assessment. Evaluations of the various costs...
Persistent link: https://www.econbiz.de/10012644783
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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 level of government services available. However, once a business commits itself to a locality, high moving costs render it vulnerable to future tax increases or denial of...
Persistent link: https://www.econbiz.de/10014396504
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The Incidence and Efficiency Costs of Corporate Taxation When Corporate and Noncorporate Firms Produce the Same Goods
International Monetary Fund - 1988
One difficulty confronting Harberger’s celebrated model of the corporate income tax is how to treat the noncorporate production in primarily corporate sectors and corporate production in primarily noncorporate sectors. This paper presents a two-good model with corporate and noncorporate...
Persistent link: https://www.econbiz.de/10014396309
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Tax Policy and Business Investment in the United States : Evidence from the 1980's
International Monetary Fund - 1988
This paper examines the behavior of business fixed investment in the United States in the 1980s. A background discussion of the long-term behavior of the components of business fixed investment is provided, setting the context for the empirical analysis. A standard neoclassical model of business...
Persistent link: https://www.econbiz.de/10014396320
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Austria : 2010 Article IV Consultation: Staff Report; Staff Statement; Public Information Notice on the Executive Board Discussion; and Statement by the Executive Director for Aust...
International Monetary Fund - 2010
Austria’s recession had limited effects on unemployment. Investment declined sharply but consumption helped cushion the … recession, supported by tax cuts and various labor market measures together with large increases in real wages. Austria’s fiscal …
Persistent link: https://www.econbiz.de/10014405917
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Austria : Selected Issues
International Monetary Fund - 2005
developments in Austria’s economic linkages with Germany and the Central and Eastern European countries (CEECs). It finds that … become stronger. The paper also discusses the dynamics of Austria’s economic linkages with Germany, and examines these …This Selected Issues paper estimates a dynamic model of foreign currency loans to households in Austria to analyze …
Persistent link: https://www.econbiz.de/10014406061