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The Japanese Tax Reform : Efficiency Versus Equity
International Monetary Fund - 1990
flows. The purpose of this paper is to examine whether the tax reform proposed recently in Japan satisfies the above … principles, in particular, efficiency and equity, and to investigate the effects not only on the real economy in Japan, but also … on capital outflows from Japan to abroad. Also, the aging problem is examined briefly …
Persistent link: https://www.econbiz.de/10014396050
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Export Versus FDI in Services
International Monetary Fund - 2010
In the literature on exports and investment, most productive firms are seen to invest abroad. In the Helpman et al. (2004) model, costs of transportation play a critical role in the decision about whether to serve foreign customers by exporting, or by producing abroad. We consider the case of...
Persistent link: https://www.econbiz.de/10014403090
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Spillovers in International Corporate Taxation
International Monetary Fund - 2014
This paper explores the nature, significance and policy implications of spillovers in international corporate taxation-the effects of one country's rules and practices on others. It complements current initiatives focused on tax avoidance by multinationals, notably the G20-OECD project on Base...
Persistent link: https://www.econbiz.de/10014410572
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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
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Tax reform in the Baltics, Russia, and other countries of the former Soviet Union
Ebrill, Liam P. (contributor); Havrylyshyn, Oli (contributor) - 1999
Persistent link: https://www.econbiz.de/10004776179
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From Stimulus to Consolidation : Revenue and Expenditure Policies in Advanced and Emerging Economies
International Monetary Fund - 2010
This review marks the 10th anniversary of the safeguards policy. Introduced in March 2000, the policy's main objective is to mitigate potential risks of misuse of resources, including Fund resources, and misreporting of monetary program data. The policy was last reviewed in 2005, when the...
Persistent link: https://www.econbiz.de/10014410475
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Comprehensive tax reform : the Colombian experience
Shome, Parthasarathi (contributor); Dunn, David (contributor) - 1995
Persistent link: https://www.econbiz.de/10004249921
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Fiscal Reforms That Work
International Monetary Fund - 1997
Reducing the budget deficit is not easy. Keynesian theory suggests thatlowering government expenditures and raising revenues can lead to afalloff in economic activity. This paper argues the neoclassical approach - that a firm and credible reduction in expenditures, by engendering confidence that...
Persistent link: https://www.econbiz.de/10014402764
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Factors Affecting Saving, Policy tools, and Tax Reform : A Review
International Monetary Fund - 1989
This paper reviews the literature on factors which affect saving and capital formation in industrialized countries. Problems of measurement are briefly examined. Evidence of the effect on the rate of saving of real rates of return, income redistribution, allocation of saving between corporations...
Persistent link: https://www.econbiz.de/10014396192
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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