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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

Globalization and Corporate Taxation.

Kumar, Manmohan S - 2012

This paper analyzes the extent to which the degree of international economic integration, both financial and trade, affects corporate tax rates. It explores this issue in the context of strategic behavior by countries, taking into account other global and domestic political economy factors. Tax...

Persistent link: https://www.econbiz.de/10012690167

Superior Hybrid Cash-Flow Tax on Corporations.

Zee, Howell H - 2006

Persistent link: https://www.econbiz.de/10012691197

Efficient Economic Rent Taxation under a Global Minimum Corporate Tax

Hebous, Shafik - 2024

-flow taxation. We relax the assumption of full loss offset; provide a routine for computing effective rates under different designs …

Persistent link: https://www.econbiz.de/10015058578

Zero Corporate Income Tax in Moldova : Tax Competition and Its Implications for Eastern Europe

Piatkowski, Marcin - 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/10014409057

Investment Incentives and Effective Tax Rates in the Philippines

Klemm, Alexander - 2008

We compare the general tax provisions and investment incentives in the Philippines to six other east-Asian economies-Malaysia, Indonesia, Lao, Vietnam, Cambodia, and Thailand. We calculate effective tax rates and find that general effective tax rates are relatively high in the Philippines, while...

Persistent link: https://www.econbiz.de/10012677642

Causes, Benefits, and Risks of Business Tax Incentives

Klemm, Alexander - 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/10012677716

Investment Incentives and Effective Tax Rates in the Philippines : A Comparison With Neighboring Countries

Klemm, Alexander - 2008

Persistent link: https://www.econbiz.de/10014409054

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 … multinationals have an incentive to shift debt to high-tax countries. The predictions of the model are tested using a novel firm … treatment of dividend and interest streams. Our empirical results show that corporate debt policy indeed not only reflects …

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

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

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