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Tax-adjusted Q Model with Intangible Assets: Theory and Evidence from Temporary Investment Tax Incentives
Dauchy, Estelle P.; Chen, Sophia - Center for Economic and Financial Research (CEFIR), New … - 2014
the United States in the early 2000s. We find that investment responds moderately to tax incentives; however allowing for … increase with firm size. Accounting for intangible assets increases the estimated total investment response from 3.7 to 14 … has important implications for the design and evaluation of investment policy. …
Persistent link: https://www.econbiz.de/10010928918
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Financial Constraints, Intangible Assets, and Firm Dynamics: Theory and Evidence
Chen, Sophia - International Monetary Fund (IMF) - 2014
I study whether firms' reliance on intangible assets is an important determinant of financing constraints. I construct new measures of firm-level physical and intangible assets using accounting information on U.S. public firms. I find that firms with a higher share of intangible assets in total...
Persistent link: https://www.econbiz.de/10011142148
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The Efficiency Cost of Asset Taxation in the U.S. after Accounting for Intangible Assets
Dauchy, Estelle P. - Center for Economic and Financial Research (CEFIR), New … - 2013
deadweight loss of inter-asset taxation. The results provide a valuable input for research estimating the impact of investment …
Persistent link: https://www.econbiz.de/10010705992
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Norway; 2013 Article IV Consultation
International Monetary Fund (IMF); International … - 2013
This 2013 Article IV Consultation highlights that Norwegian economy has been performing well, with mainland GDP growing steadily. However, the continuing buildup of assets in the sovereign wealth fund and the increasing share of the mainland economy that is supplying goods and services to the...
Persistent link: https://www.econbiz.de/10011245796
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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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The Impact of Tax and Welfare Policieson Employment and Unemployment in OECD Countries
Disney, Richard - International Monetary Fund (IMF) - 2000
The paper provides a selective survey of methods and findings concerning the impact of tax and welfare policies on employment, unemployment, and economic growth in OECD countries. The paper examines a number of facets of tax and welfare policy and concludes that cross-country macroeconomic...
Persistent link: https://www.econbiz.de/10005263942
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U.S. Fiscal Policies and Priorities for Long-Run Sustainability
Mühleisen, Martin; Towe, Christopher M. - International Monetary Fund (IMF) - 2004
This paper presents an overview of recent U.S. fiscal developments and discusses possible implications of the sharp turn around in the government’s fiscal position. Against this back ground, it also reviews key policy challenges that will need to be addressed to cope with the mounting...
Persistent link: https://www.econbiz.de/10005824863
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Ukraine; Report on the Observance of Standards and Codes — Fiscal Transparency Module
International Monetary Fund (IMF); International … - 2004
This paper reviews the Report on the Observance of Standards and Codes on Fiscal Transparency for Ukraine, and provides an assessment of fiscal transparency practices in Ukraine against the requirements of the IMF Code of Good Practices on Fiscal Transparency. It reviews the description of...
Persistent link: https://www.econbiz.de/10005825186
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Belgium; 2003 Article IV Consultation—Staff Report; and Public Information Notice on the Executive Board Discussion
International Monetary Fund (IMF); International … - 2004
Long-term issues continue to dominate the economic policy agenda. The economy is expected to grow at a moderate pace. The challenge from aging is becoming more pressing, calling for sustained fiscal consolidation. The elaboration of a medium-term fiscal framework based on expenditure growth...
Persistent link: https://www.econbiz.de/10005825326
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Reforming Tax Systems; Experience of the Baltics, Russia, and Other Countries of the Former Soviet Union
Stepanyan, Vahram - International Monetary Fund (IMF) - 2003
, and investment, with respect to income tax rates is not large, and a reduction of the existing income tax rates is …
Persistent link: https://www.econbiz.de/10005768818