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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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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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Current Challenges in Revenue Mobilization : Improving Tax Compliance
International Monetary Fund - 2015
This paper addresses core challenges that all tax administrations face in dealing with noncompliance-which are now receiving renewed attention. Long a priority in developing countries, assuring strong compliance has acquired greater priority in countries facing intensified revenue needs, and is...
Persistent link: https://www.econbiz.de/10014408589
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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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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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Report of the executive directors
1969
Persistent link: https://www.econbiz.de/10001506705
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Balance of payments concepts and definitions
1976 - 2. ed. Reprinted
Persistent link: https://www.econbiz.de/10000577012
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United States : Recent Economic Developments
International Monetary Fund - 1996
This paper reviews economic developments in the United States during 1992–96. The paper briefly describes improvements in the national income and product accounts (NIPA) and some of their implications for the analysis of long-term trends in U.S. investment and saving. The paper highlights that...
Persistent link: https://www.econbiz.de/10014397329