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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
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Corruption, Growth, and Public Finances
Tanzi, Vito; Davoodi, Hamid Reza - International Monetary Fund (IMF) - 2000
The paper discusses some channels through which corruption affects growth such as the impact of corruption on enterprises, on the allocation of talent, and on investment. It also discusses the impact of corruption on some aspects of public finance.
Persistent link: https://www.econbiz.de/10005826657
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VAT Attacks!
Keen, Michael - International Monetary Fund (IMF) - 2007
Like the theory of the second best that the 2006 congress marks, the VAT is now fifty years old. Judged by the extent and speed of its spread around the world, and the revenue that it raises, the VAT would seem to have been a remarkable success. Over the last few years, however, it has come...
Persistent link: https://www.econbiz.de/10005599532
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Democratic Republic of São Tomé And Príncipe: Poverty Reduction Strategy Paper
International Monetary Fund (IMF); International … - 2014
This paper discusses Second National Poverty Reduction Strategy II (NPRS-II) (2012–2016) for Democratic Republic of São … Tomé and Príncipe. A comparison of the results of the 2000 and 2010 poverty profile, based on the average income method …, shows that there was progress in reducing poverty, albeit far less than expected. The ratio of the incidence of poverty …
Persistent link: https://www.econbiz.de/10011245649
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Guinea; Poverty Reduction Strategy Paper
International Monetary Fund (IMF); International … - 2013
This paper on Poverty Reduction Strategy Papers on Guinea explains medium-term development framework to achieve …
Persistent link: https://www.econbiz.de/10011242909
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The Federal Democratic Republic of Ethiopia; Selected Issues
International Monetary Fund (IMF); International … - 2013
. A key feature of the economic strategy has been an explicit commitment to poverty reduction and structural … hindering further broadening of growth across key sectors to reduce poverty, and highlights the main areas for policy action. …
Persistent link: https://www.econbiz.de/10011244172
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Income Inequality and Redistributive Government Spending
International Monetary Fund (IMF); International … - 2003
The paper examines empirically the question of whether more unequal societies spend more on income redistribution than their more egalitarian counterparts. Theoretical arguments on this issue are inconclusive. The political economy literature suggests that redistributive spending is higher in...
Persistent link: https://www.econbiz.de/10005248211
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Democratic Republic of São Tomé and Príncipe; Poverty Reduction Strategy Paper
International Monetary Fund (IMF); International … - 2005
This paper focuses on the Poverty Reduction Strategy Paper (PRSP) for the Democratic Republic of São Tomé and Príncipe …. The National Poverty Reduction Strategy Paper represents the result of analyses of the country’s current situation as well … as a set of proposals designed to rout the causes of poverty in São Tomé and Príncipe in the medium to long term, based …
Persistent link: https://www.econbiz.de/10005599089
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Land Distribution and Financial System Development
Vollrath, Dietrich; Erickson, Lennart - International Monetary Fund (IMF) - 2007
Research on credit markets from developing economies, as well as work on the origin of institutions in general, has suggested that land inequality may play a role in determining financial development. In this paper we establish empirically that initial land inequality is a significant predictor...
Persistent link: https://www.econbiz.de/10005599730
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Toward A Sustainable and Inclusive Consolidation in Lithuania; Past Experience and What is Needed Going Forward
Geng, Nan - International Monetary Fund (IMF) - 2013
This paper reviews Lithuania’s fiscal consolidation since 2009, assesses the contribution of revenue and expenditure to the consolidation, evaluates the quality of measures, and draws lessons for the future. It finds that, despite having the lowest revenue-to-GDP ratio in the EU, Lithuania’s...
Persistent link: https://www.econbiz.de/10011242296