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Possible Implications of Integrating the Corporate and Individual Income Taxes in the United States

International Monetary Fund - 1990

financing; different forms of business organization; and retaining or distributing earnings and may result in the U.S. investor …

Persistent link: https://www.econbiz.de/10014396227

International Effects of Tax Reforms

International Monetary Fund - 1988

This paper highlights the significance of open-economy considerations in the analysis of tax reforms. It focuses on domestic and international consequences of revenue-neutral conversion between income and value-added tax systems. The principal result is that the direction of changes in key...

Persistent link: https://www.econbiz.de/10014396378

Germany : Detailed Assessment Report on Anti-Money Laundering and Combating the Financing of Terrorism

International Monetary Fund - 2010

This Detailed Assessment Report reviews antimoney laundering and combating the financing of terrorism (AML …/CFT) measures for Germany. The report reveals that Germany has introduced a number of measures in recent years to strengthen its AML …/CFT regime. Germany has generated a relatively large number of prosecutions for money laundering and orders to confiscate assets …

Persistent link: https://www.econbiz.de/10014399245

The Taxation of Petroleum and Minerals : Principles, Problems and Practice

Daniel, Philip (ed.) - 2010

There are few areas of economic policy-making in which the returns to good decisions are so high-and the punishment of bad decisions so cruel-as in the management of natural resource wealth. Rich endowments of oil, gas and minerals have set some countries on courses of sustained and robust...

Persistent link: https://www.econbiz.de/10014397213

Taxation and the Cost of Capital in Hungary and Poland : A Comparison with Selected European Countries

International Monetary Fund - 1990

This paper compares the effective rates of taxation faced by a representative investor located in a major capital-exporting country for investments in machinery and buildings in nine capital-importing European countries. Poland and Hungary are found to have relatively high effective tax rates on...

Persistent link: https://www.econbiz.de/10014395865

Tax Policy and Reform for Foreign Direct Investment in Developing Countries

International Monetary Fund (IMF); International … - 1990

This paper identifies tax factors in 21 developing countries that have an impact on foreign direct investment flows. It categorizes those factors into issues associated with tax coordination; tax rates and rate structures; and composition of the tax base. Recent actions by countries reveal no...

Persistent link: https://www.econbiz.de/10005263965

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

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

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

Republic of Latvia : Detailed Assessment Report on Anti-Money Laundering and Combating the Financing of Terrorism

International Monetary Fund - 2007

This paper discusses key findings of the Detailed Assessment on Anti-Money Laundering and Combating the Financing of …

Persistent link: https://www.econbiz.de/10014404818