Showing 1 - 10 of 340
The paper traces the Baltics’ adjustment strategy during the 2008-09 global financial crisis. The abrupt end to the externally-financed domestic demand boom triggered a severe output collapse, bringing per capita income levels back to 2005/06 levels. In response to this shock, the Baltics...
Persistent link: https://www.econbiz.de/10008671289
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 clear pattern in their attempts to increase tax coordination, while many have …
Persistent link: https://www.econbiz.de/10005263965
This paper reviews the tax policy debate in the United States on the move of the corporation tax from its present …, the intensity of tax competition, and tax revenues. …
Persistent link: https://www.econbiz.de/10005826556
natural resources, are important determinants of tax revenue. …
Persistent link: https://www.econbiz.de/10011242287
This paper analyses economic implications and the transmission mechanisms of different options for creating and using fiscal space. For creating fiscal space, we consider prioritizing expenditures, raising revenue, and scaled-up aid. Fiscal space is used for increasing health and education...
Persistent link: https://www.econbiz.de/10008540936
Fiscal impulse measures are used in the WEO and elsewhere to indicate the changing impact of the budget on the economy. Such measures are intended to provide more accurate indications of whether the budget is becoming more or less expansionary than would just observing moments in the actual...
Persistent link: https://www.econbiz.de/10005248137
the inflation tax. Accordingly, continued effort is likely to be needed to attain a fiscal position that is sustainable …
Persistent link: https://www.econbiz.de/10005248177
The structure of Japan's corporate income tax system is broadly in line with those of other G7 countries. However …, relatively high marginal and average effective tax rates prompt the question of whether adjustments should be considered to meet … issues and trade-off's related to changes in the corporate income tax system. It does not provide recommendations, but raises …
Persistent link: https://www.econbiz.de/10005252998
A weakness of decentralization and overall tax reforms in Latin America is the lack of attention to adequate taxation … range of subnational tax instruments might be considered, but interactions between new tax assignments and the system of …
Persistent link: https://www.econbiz.de/10005263686
This paper examines tax policy and tax reforms in Uganda. Using household survey evidence, the paper identifies which … taxes are progressive and investigates whether tax reforms have made the poor better or worse off. Household survey analysis … reveals that some of the tax reforms implemented in the 1990s were generally pro-poor. The paper also examines business …
Persistent link: https://www.econbiz.de/10005263814