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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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Technical Assistanceon Tax Policy : A Review
International Monetary Fund - 1993
This paper reviews recent experience of technical assistance on tax policy provided by the Fiscal Affairs Department to a selected but diversified group of countries that differ both in their geographical locations and in the nature of their economies. The review finds in the technical...
Persistent link: https://www.econbiz.de/10014398187
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Iceland : Advancing Tax Reform and the Taxation of Natural Resources
International Monetary Fund - 2011
This study focused on environmental tax measures, and on allocation, pricing, and taxation of Iceland’s major hydropower and geothermal resources. Measures to secure the tax base for the corporate income tax (CIT) are proposed. Taxation of the financial sector can be improved by a number of...
Persistent link: https://www.econbiz.de/10014399056
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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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Tax Policy and Reform for Foreign Direct Investment in Developing Countries
International Monetary Fund - 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/10014395772
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Monetary Control Procedures and Financial Reform : Approaches, Issues, and Recent Experiences in Developing Countries
International Monetary Fund - 1989
Many countries have initiated reforms in their monetary control procedures by relaxing direct controls and increasing the role of market processes. The changed approach is often inevitable when countries reform their financial systems in support of growth and adjustment. This is because reform...
Persistent link: https://www.econbiz.de/10014396083