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Taxation and the Cost of Capital in Hungary and Poland : A Comparison with Selected European Countries
International Monetary Fund - 1990
to have relatively high effective tax rates on equity-financed investment. The analysis suggests that both countries …
Persistent link: https://www.econbiz.de/10014395865
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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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Strategic Investment in a Debt Bargaining Framework
International Monetary Fund - 1989
This paper analyzes the strategic role of investment from a debtor country’s perspective. The framework is one in which … this framework, the paper shows that productive investment may increase or decrease the bargaining power of the debtor …
Persistent link: https://www.econbiz.de/10014396211
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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 … favoring investment in that country and by harming the country’s relative savings performance. The paper concludes that the …
Persistent link: https://www.econbiz.de/10014396441
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Haiti; Selected Issues
International Monetary Fund (IMF); International … - 2013
these objectives. Inefficient public investment and lack of transparency have resulted in lower growth, lower fiscal revenue … should take advantage of the available financial assistance and step up efforts to improve public investment quality. …
Persistent link: https://www.econbiz.de/10011244481
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Mongolia; Technical Assistance Report—Safeguarding Domestic Revenue—A Mongolian DTA Model
International Monetary Fund (IMF); International … - 2012
This technical assistance report on Mongolia was prepared by a staff team of the International Monetary Fund as background documentation for the periodic consultation with the member country. It is based on the information available at the time it was completed in June, 2012. The views expressed...
Persistent link: https://www.econbiz.de/10011245641
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Fiscal Implications of the Global Economic and Financial Crisis
International Monetary Fund (IMF); International … - 2009
The economic and financial crisis is affecting the fiscal accounts of virtually every country. Public sector support for the financial system, fiscal stimulus and the automatic stabilizers, as well as the revenue decline from the downturn in commodity and asset prices, are leading to sharp...
Persistent link: https://www.econbiz.de/10010790494
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Czech Republic; Selected Issues
International Monetary Fund (IMF); International … - 2008
This paper reviews the fiscal reform of the Czech Republic, its key reform measures, and structural implications. The study also focuses on key challenges and demographic pressures facing the Czech economy, and describes the analytical framework of Global Fiscal Model (GFM) with technical...
Persistent link: https://www.econbiz.de/10011242637
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Philippines; Reform of the Fiscal Regimes for Mining and Petroleum
International Monetary Fund (IMF); International … - 2012
This Technical Assistance (TA) Report on the Philippines discusses the fiscal regime for the mining sector. The Philippines has long been a producer of minerals, but the mining and petroleum sectors account for only a small share of the economy, exports, and government revenue. The petroleum...
Persistent link: https://www.econbiz.de/10011243962
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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