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Macroeconomic Determinants of Remittances; Evidence From India

Gupta, Poonam - International Monetary Fund (IMF) - 2005

Remittances to India have been growing rapidly since 1991, making it one of the largest recipients of remittances. This … paper analyzes the determinants of remittances to India and finds that their growth over time can be explained by the … increase in migration and total earnings of the migrants. Remittances are also affected by the economic environment in source …

Persistent link: https://www.econbiz.de/10005826481

Japan's Corporate Income Tax; Overview and Challenges

Dalsgaard, Thomas - International Monetary Fund (IMF) - 2008

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 the objectives of promoting growth, investment and...

Persistent link: https://www.econbiz.de/10005252998

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

Increasing Public Sector Revenue in the Philippines; Equity and Efficiency Considerations

Fletcher, Kevin - International Monetary Fund (IMF) - 2005

Public sector revenue has declined markedly in the Philippines over the past seven years. Most observers of the Philippine economy agree that rebuilding public sector revenue will be critical to reducing deficits and ensuring public sector debt sustainability. This paper reviews several of the...

Persistent link: https://www.econbiz.de/10005263953

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

What Do We Know About Tariff Incidence?

Tokarick, Stephen - International Monetary Fund (IMF) - 2004

This paper examines the question: Who bears the larger portion of the excess burden of a tariff-the country that imposes it, or a country that it trades with? For a country that can influence its terms of trade, there are two ways of approaching this question. This paper shows that under certain...

Persistent link: https://www.econbiz.de/10005264139

Treatment of Intercompany Transfer Pricing for Tax Purposes; A Survey of Legislative and Administrative Issues

Ikeda, Yuichi - International Monetary Fund (IMF) - 1992

Tax authorities in several countries have intensified their surveillance of intercompany transfer pricing in recent years. This paper examines the legislative and administrative issues related to the treatment of intercompany transfer pricing for tax purposes. It reviews the existing...

Persistent link: https://www.econbiz.de/10005264196

Capital Structure and International Debt Shifting

Laeven, Luc; Huizinga, Harry; Nicodeme, Gaetan - International Monetary Fund (IMF) - 2007

This paper presents a model of a multinational firm's optimal debt policy that incorporates international taxation factors. The model yields the prediction that a multinational firm's indebtedness in a country depends on a weighted average of national tax rates and differences between national...

Persistent link: https://www.econbiz.de/10005825596

Zero Corporate Income Tax in Moldova; Tax Competition and its Implications for Eastern Europe

Piatkowski, Marcin; Jarmuzek, Mariusz - International Monetary Fund (IMF) - 2008

Global economic integration intensified tax competition and raised concerns about the resulting "race to the bottom", which could undermine public investment and social spending. The aim of this paper is to test predictions that (i) there is interdependence in CIT rate setting in Eastern Europe...

Persistent link: https://www.econbiz.de/10005826255

A Taxon Gross Assets of Enterprises as a Form of Presumptive Taxation

Sadka, Efraim; Tanzi, Vito - International Monetary Fund (IMF) - 1992

A tax on gross assets has been introduced in some developing countries where several factors (most notably, high inflation) enabled apparently viable enterprises to report losses for income tax purposes. The idea of a tax on the value of assets, rather than on the income that the assets...

Persistent link: https://www.econbiz.de/10005826303

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