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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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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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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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Kingdom of the Netherlands : Netherlands: Selected Issues-The Labor Income Tax Credit in an International Perspective
International Monetary Fund - 2001
Compared with its U.S. and U.K. counterparts, the Labor Tax Credit (LTC) is likely to have more limited effects on incentives for primary-earners to enter the labor force, because of the smaller size of the credit. Any significant increase in the LTC to strengthen its effect on the still large...
Persistent link: https://www.econbiz.de/10014407669
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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
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Singapore: Detailed Assessment of Implementation-IOSCO Objectives and Principles of Securities Regulation
International Monetary Fund (IMF); International … - 2013
Securities Commissions (IOSCO) Objectives and Principles of Securities Regulation on Singapore. Overall compliance with IOSCO …
Persistent link: https://www.econbiz.de/10011244395
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Singapore: Report on the Observance of Standards and Codes
International Monetary Fund (IMF); International … - 2013
This paper discusses findings of the Report on Observance of Standards and Codes on Singapore. The Monetary Authority … of Singapore (MAS) shows a very high level of compliance with the Basel Core Principles and demonstrates a strong … system that is significantly larger than the economy of Singapore, and comprised primarily of branches of foreign …
Persistent link: https://www.econbiz.de/10011244668
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Singapore: Detailed Assessment of Compliance on the Basel Core Principles for Effective Banking Supervision
International Monetary Fund (IMF); International … - 2013
Banking Supervision on Singapore. The assessment of the Monetary Authority of Singapore (MAS) represents a very high level of … implementation. MAS is well aware of the risks posed by a financial system that is significantly larger than the economy of Singapore …
Persistent link: https://www.econbiz.de/10011245038
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Singapore: Detailed Assessment of Observance-Insurance Core Principles
International Monetary Fund (IMF); International … - 2013
This paper discusses findings of the Detailed Assessment of Observance on Insurance Core Principles on Singapore. The … insurance industry in Singapore is growing, in particular the offshore nonlife sector. Gross premium of the sector has grown … significantly by more than 80 percent in the last five years. The Monetary Authority of Singapore has made significant progress in …
Persistent link: https://www.econbiz.de/10011243739