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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

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

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

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

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

Comprehensive tax reform : the Colombian experience

Shome, Parthasarathi (contributor); Dunn, David (contributor) - 1995

Persistent link: https://www.econbiz.de/10004249921

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

Republic of the Marshall Islands : Selected Issues and Statistical Appendix

International Monetary Fund - 2006

This Selected Issues paper outlines economic developments in the Republic of the Marshall Islands (RMI) since independence in 1986, focusing on the challenges posed by dependence on foreign grants, and progress toward achieving budgetary self-reliance. Like most other Pacific islands, the RMI...

Persistent link: https://www.econbiz.de/10014406891

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

Tax Policy and Reform for Foreign Direct Investment in Developing Countries

International Monetary Fund - 1990

Persistent link: https://www.econbiz.de/10014395772