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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
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Superior Hybrid Cash-Flow Tax on Corporations.
Zee, Howell H - 2006
Persistent link: https://www.econbiz.de/10012691197
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Efficient Economic Rent Taxation under a Global Minimum Corporate Tax
Hebous, Shafik - 2024
The international agreement on a corporate minimum tax is a milestone in global corporate tax arrangements. The minimum tax disturbs the equivalence between otherwise equivalent forms of efficient economic rent taxation: cash-flow tax and allowance for corporate equity. The marginal effective...
Persistent link: https://www.econbiz.de/10015058578
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Zero Corporate Income Tax in Moldova : Tax Competition and Its Implications for Eastern Europe
Piatkowski, Marcin - 2008
", which could undermine public investment and social spending. The aim of this paper is to test predictions that (i) there is …
Persistent link: https://www.econbiz.de/10014409057
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The Impact of Climate Policy on Oil and Gas Investment: Evidence from Firm-Level Data
Bogmans, Christian - 2023
decline of 6.5 percent in investment among publicly traded oil and gas companies between 2015 and 2019, with European …. Results support the Neoclassical investment model, which predicts a pre-emptive cut in investment in reaction to downward … shifts in prospective demand, in contrast with the "green paradox" that predicts an increase in current investment to shift …
Persistent link: https://www.econbiz.de/10015059279
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Financial Heterogeneity, Investment, and Firm Interactions
Liu, Yang - 2023
Recent literature has shown that corporate indebtedness affects firm-level investment behavior but not necessarily … substitute depressed investment by their financially constrained competitors. The increase in investment, primarily driven by … equilibrium effects are unambiguously countercyclical because the increase in investment by unconstrained firms does not crowd out …
Persistent link: https://www.econbiz.de/10015059412
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Fiscal foresight and information flows
Leeper, Eric M.; Walker, Todd B.; Yang, Shu-Chun S. - 2012
News - or foresight - about future economic fundamentals can create rational expectations equilibria with non-fundamental representations that pose substantial challenges to econometric efforts to recover the structural shocks to which economic agents react. Using tax policies as a leading...
Persistent link: https://www.econbiz.de/10009618558
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Political Economy of Multi-Level Tax Assignments in Latin American Countries; Earmarked Revenue Versus Tax Autonomy
Brosio, Giorgio; Ahmad, Ehtisham - International Monetary Fund (IMF) - 2008
A weakness of decentralization and overall tax reforms in Latin America is the lack of attention to adequate taxation at the subnational government. A reliance on shared taxes with extensive earmarking leads to weak subnational accountability and soft budget constraints. The paper explores the...
Persistent link: https://www.econbiz.de/10005263686
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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
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U.S. Tax Reform; An Overview of the Current Debate and Policy Options
Dalsgaard, Thomas - International Monetary Fund (IMF) - 2005
In the context of the current tax policy debate in the United States, this paper reviews and discusses some of the main recurrent themes, as well as some of the most important tax reform proposals put forward over the past two decades. It finds that although there seems to be widespread...
Persistent link: https://www.econbiz.de/10005825846