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A supply-side look at tax incentives : definition, design, and selection criteria of efficient tax incentives

Sanchez-Ugarte, Fernando (contributor); … - 1985

Persistent link: https://www.econbiz.de/10003248497

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

Options for Low Income Countries Effective and Efficient Use of Tax Incentives for Investment : A Report to the G-20 Development Working Group by the IMF, OECD, UN and World Bank

International Monetary Fund - 2015

Experience shows that there is often ample room for more effective and efficient use of investment tax incentives in low-income countries. Tax incentives generally rank low in investment climate surveys in low-income countries, and there are many examples in which they are reported to be...

Persistent link: https://www.econbiz.de/10012644784

Tax Credits for Debt Reduction : A Proposal

International Monetary Fund - 1989

The incentives for domestic investment in debtor countries are influenced by the terms of their external obligations and by the system of taxation utilized to provide government revenue for debt payments. It is well known that existing debt contracts could be altered to improve the incentives...

Persistent link: https://www.econbiz.de/10014396221

Tax Incentives and International Capital Flows : The Case of the United States and Japan

International Monetary Fund - 1989

This paper explores how the tax treatment of investment and savings affects international capital flows as well as national and global welfare. Focusing on portfolio investment, it evaluates the international effects of capital income taxes in the United States and Japan. During the 1980s, these...

Persistent link: https://www.econbiz.de/10014396441

Some Microeconomics of Fiscal Deficit Reductions : The Case of Tax Expenditures

International Monetary Fund - 1989

This paper considers the merits of reducing or eliminating some specific tax expenditure measures currently in force in the United States with a view to reducing the federal fiscal deficit. The paper starts from the observation that savings decisions in the United States are distorted and that...

Persistent link: https://www.econbiz.de/10014396455

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

Sweden : 2006 Article IV Consultation: Staff Report; Public Information Notice on the Executive Board Discussion; and Statement by the Executive Director for Sweden

International Monetary Fund - 2007

This 2006 Article IV Consultation highlights that a broad-based economic upturn is under way in Sweden, spurred by …

Persistent link: https://www.econbiz.de/10014405925

Sweden : Staff Report for the 2000 Article IV Consultation

International Monetary Fund - 2000

In Sweden, the authorities have indicated that their medium-term fiscal strategy is based on restraining expenditures …

Persistent link: https://www.econbiz.de/10014410949

Sweden : Selected Issues

International Monetary Fund - 2002

This Selected Issues paper on Sweden analyzes possible adjustments to the fiscal framework that the authorities may … wish to consider. The paper starts with a brief description of Sweden’s fiscal framework, followed by an assessment of the … framework’s strengths and weaknesses. The scope for stabilization policy in Sweden is analyzed. The paper describes the …

Persistent link: https://www.econbiz.de/10014406368