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Causes, Benefits, and Risks of Business Tax Incentives

Klemm, Alexander - International Monetary Fund (IMF) - 2009

This paper provides an updated overview of tax incentives for business investment. It begins by noting that tax competition is likely to be a major force driving countries' tax reforms, and discusses tax incentives as a possible response to this. This is complemented by other arguments for and...

Persistent link: https://www.econbiz.de/10005826566

The Disappearing Tax Base; Is Foreign Direct Investment (FDI) Eroding Corporate Income Taxes?

Gropp, Reint; Kostial, Kristina - International Monetary Fund (IMF) - 2000

This paper analyzes the link between FDI, corporate taxation, and corporate tax revenues. We find strong evidence that FDI in (out) flows are affected by tax regimes in the host (home) countries and FDI flows in turn affect the corporate tax base. Simulations of European Union (EU) harmonization...

Persistent link: https://www.econbiz.de/10005826648

Allowances for Corporate Equity in Practice

Klemm, Alexander - International Monetary Fund (IMF) - 2006

This paper provides an overview of full and partial allowance for corporate equity (ACE) tax systems in practice. In the recent past, ACE systems have been used in Austria, Croatia, and Italy. Brazil still applies a variant of such a system and Belgium introduced one this year. This paper...

Persistent link: https://www.econbiz.de/10005768882

Corporate Income Tax Competition in the Caribbean

Nassar, Koffie Ben - International Monetary Fund (IMF) - 2008

Motivated by the concern that corporate income tax (CIT) competition may have eroded the tax base, this paper calculates average effective tax rates to measure the impact of CIT competition, including the widespread use of tax holidays, on the tax base for 15 countries in the Caribbean. The...

Persistent link: https://www.econbiz.de/10005768913

Tax Policy; Recent Trends and Coming Challenges

Khan, Tehmina S.; Norregaard, John - International Monetary Fund (IMF) - 2007

This paper provides an overview of the key economic factors that shape tax policy reform in many high-income countries, developing countries, and/or transition economies. The paper describes and evaluates global and regional developments with respect to tax rates and revenue ratios over the last...

Persistent link: https://www.econbiz.de/10005768945

Trends and Future Directions in Tax Policy Reform; A Latin American Perspective

Shome, Parthasrathi - International Monetary Fund (IMF) - 1992

Tax reform in Latin America during the 1980s emphasized broad-based, low-rate consumption taxes over steeply progressive income and property taxes, primarily to simplify the tax structure and facilitate tax administration. While tax reform need not necessarily raise tax-to-GDP ratios, countries...

Persistent link: https://www.econbiz.de/10005599385

A New Action-Based Dataset of Fiscal Consolidation

Pescatori, Andrea; Leigh, Daniel; Guajardo, Jaime; … - International Monetary Fund (IMF) - 2011

This paper presents a new dataset of fiscal consolidation for 17 OECD economies during 1978-2009. We focus on discretionary changes in taxes and government spending primarily motivated by a desire to reduce the budget deficit and not by a response to prospective economic conditions. To identify...

Persistent link: https://www.econbiz.de/10009151218

Tax Coordination, Tax Competition, and Revenue Mobilization in the West African Economic and Monetary Union

Mansour, Mario; Graziosi, Gregoire Rota - International Monetary Fund (IMF) - 2013

We review the current state of the West African Economic and Monetary Unionâ€™s tax coordination framework, against the main objectives of the WAEMU Treaty of 1994: reduce distortions to intra-community trade, and mobilize domestic tax revenue. The process of tax coordination in WAEMU is...

Persistent link: https://www.econbiz.de/10011142102

Capital Income Taxation and Economic Growth in Open Economies

Palomba, Geremia - International Monetary Fund (IMF) - 2004

examines the effect of capital income taxation on the international allocation of capital and on economic growth in a two … affect both the international allocation of capital and the rate of economic growth and that these two effects are not … necessarily the same. A country can increase its share of the existing world capital by changing its taxes but, depending on the …

Persistent link: https://www.econbiz.de/10005263657

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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