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Zero Corporate Income Tax in Moldova; Tax Competition and its Implications for Eastern Europe
Piatkowski, Marcin; Jarmuzek, Mariusz - International Monetary Fund (IMF) - 2008
interdependence in CIT rate setting in Eastern Europe and that (ii) the recent CIT cut in Moldova may intensify tax competition in the … region. It finds that there is indeed evidence that during 1995-2006 countries in Eastern Europe strategically responded to … discusses implications of tax competition for Eastern Europe and finds that FDI flows will not be much affected, tax revenues …
Persistent link: https://www.econbiz.de/10005826255
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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
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Tax Biases to Debt Finance; Assessing the Problem, Finding Solutions
Mooij, Ruud A. de - International Monetary Fund (IMF) - 2011
Staff Discussion Notes showcase the latest policy-related analysis and research being developed by individual IMF staff and are published to elicit comment and to further debate. These papers are generally brief and written in nontechnical language, and so are aimed at a broad audience...
Persistent link: https://www.econbiz.de/10011245898
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Northern Star; Canada's Path to Economic Prosperity
Klyuev, Vladimir; Mühleisen, Martin; Bayoumi, Tamim - International Monetary Fund (IMF) - 2007
Robust GDP growth, declining unemployment, low and stable inflation, and a string of fiscal and current account surpluses -- it's a record to be envied. These outcomes in Canada owe much to sound macroeconomic policies, as well as to a favorable external environment. This book focuses on these...
Persistent link: https://www.econbiz.de/10011245903
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Tax Policy for Emerging Markets; Developing Countries
Zee, Howell H.; Tanzi, Vito - International Monetary Fund (IMF) - 2000
This paper discusses important tax policy issues facing developing countries today. It views tax policy from both the macroeconomic perspective, which focuses on broad questions such as the level and composition of tax revenue, and the microeconomic perspective, which focuses on certain design...
Persistent link: https://www.econbiz.de/10005769236
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Tax Systems Under Fiscal Adjustment; A Dynamic CGE Analysis of the Brazilian Tax Reform
Lledo, Victor Duarte - International Monetary Fund (IMF) - 2005
This paper uses a dynamic computable general equilibrium model (CGE) to analyze the macroeconomic and redistributive effects of replacing turnover and financial transaction taxes in Brazil by a consumption tax. In order to approximate Brazil's compliance with its fiscal adjustment targets, the...
Persistent link: https://www.econbiz.de/10005604980
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A Quest for Revenue and Tax Incidence in Uganda
Matovu, John; Chen, Duanjie; Reinikka-Soininen, Ritva - International Monetary Fund (IMF) - 2001
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...
Persistent link: https://www.econbiz.de/10005263814
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Indirect Taxation in Developing Countries; A General Equilibrium Approach
Bovenberg, Ary Lars - International Monetary Fund (IMF) - 1986
Indirect taxes are an important element in stabilization tax packages that aim at raising revenue in the short run. This paper evaluates, by using a general equilibrium model, alternative instruments of indirect taxation in middle-income developing countries. It uses data for Thailand as an...
Persistent link: https://www.econbiz.de/10005599431
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Income Distribution and Tax and Government Social Spending Policies in Developing Countries
Chu, Ke-young; Davoodi, Hamid Reza; Gupta, Sanjeev - International Monetary Fund (IMF) - 2000
This paper reviews income distribution in developing (and transition) countries in recent decades. On average, before-tax income distribution in developing countries is less unequal than in industrial countries. However, unlike industrial countries, developing countries in general have not been...
Persistent link: https://www.econbiz.de/10005248221
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The Elusive Quest for Inclusive Growth; Growth, Poverty, and Inequality in Asia
Balakrishnan, Ravi; Steinberg, Chad; Syed, Murtaza H. - International Monetary Fund (IMF) - 2013
This paper assesses how pro-poor and inclusive Asia’s recent growth has been, and what factors have been driving these outcomes. It finds that while poverty has fallen across the region over the last two decades, inequality has increased, dampening the impact of growth on poverty reduction. As...
Persistent link: https://www.econbiz.de/10011242249