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International R and D Spillovers and Institutions

Hoffmaister, Alexander W. - 2008

The empirical analysis in ""International R&D Spillovers"" (Coe and Helpman, 1995) is first revisited by applying modern panel cointegration estimation techniques to an expanded data set that we have constructed for the purpose of this study. The new estimates confirm the key results reported in...

Persistent link: https://www.econbiz.de/10014400689

International Spillovers of Taxiation

International Monetary Fund - 1989

This paper highlights key issues pertinent for the understanding of international effects of domestic tax policies and of international tax harmonization. The analytical framework adopts the saving-investment balance approach to the analysis of international economic interdependence focusing on...

Persistent link: https://www.econbiz.de/10014396181

How buoyant is the tax system? : new evidence from a large heterogeneous panel

Dudine, Paolo; Jalles, João Tovar - 2017

In this paper we provide short- and long-run tax buoyancy estimates for 107 countries (distributed between advanced, emerging and low-income) for the period 1980-2014. By means of Fully-Modified OLS and (Pooled) Mean Group estimators, we find that: i) for advanced economies both long-run and...

Persistent link: https://www.econbiz.de/10011716400

Globalization, Tax Competition and the Future of Tax Systems

Tanzi, Vito - 1996

This paper discusses the implications for tax systems of globalization of capital markets and of economies. It shows the extent to which particular taxes are affected by the globalization process. It speculates on future developments in this area and on tax competition

Persistent link: https://www.econbiz.de/10014395933

Gender Bias in Tax Systems

Stotsky, Janet Gale - 1996

This paper examines the nature of gender bias in tax systems. Gender bias takes both explicit and implicit forms. Explicit gender bias is found in many personal income tax systems. Several countries, especially those in Western Europe, have undertaken to eliminate explicit gender bias in recent...

Persistent link: https://www.econbiz.de/10014398033

International RandD Spillovers

Helpman, Elhanan - 1993

The IMF Working Papers series is designed to make IMF staff research available to a wide audience. Almost 300 Working …

Persistent link: https://www.econbiz.de/10014395947

Effectiveness of fiscal incentives for R&D : quasi-experimental evidence

Guceri, Irem; Liu, Li - 2017

With growing academic and policy interest in research and development (R and D) tax incentives, the question about … determination of companies' tax positions and their R and D spending causes an identification problem in evaluating tax incentives … other panel regression approaches, we find a positive and significant impact of tax incentives on R and D spending, and an …

Persistent link: https://www.econbiz.de/10011670453

The Missing Link Between Financial Constraints and Productivity

Moreno Badia, Marialuz - 2009

The global financial crisis has reopened the debate on the potential spillover effects from the financial sector to the real economy. This paper adds to that debate by providing new evidence on the link between finance and firm-level productivity, focusing on the case of Estonia. We contribute...

Persistent link: https://www.econbiz.de/10014402569

Informality in Paraguay : macro-micro evidence and policy implications

Vargas, Jose P. Mauricio - 2015

for measuring informal employment -- Table 2. Average Informality (as percent of official GDP, unweighted) by World Bank … -- Figure 1. A Definition of the Extent of the Informal Economy -- Figure 2. Size of Informal Economy Around the World (in …

Persistent link: https://www.econbiz.de/10012418270

Taxation and development : again

Keen, Michael - 2012

Issues of taxation and development, which have long been a central concern of the IMF, have attracted wider and renewed interest in the last few years. This paper reflects on three broad lessons of experience: that developing countries differ vastly in tax matters, and in ways that are less than...

Persistent link: https://www.econbiz.de/10012684356

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