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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
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Taxing profits in a global economy : domestic and international issues
1991
Persistent link: https://www.econbiz.de/10004121422
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Tax Biases to Debt Finance; Assessing the Problem, Finding Solutions
Mooij, Ruud A. de - International Monetary Fund (IMF) - 2011
Staff Discussion Notes showcase the latest policy-related analysis and research being developed by individual IMF staff and are published to elicit comment and to further debate. These papers are generally brief and written in nontechnical language, and so are aimed at a broad audience...
Persistent link: https://www.econbiz.de/10011245898
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Iceland; Advancing Tax Reform and the Taxation of Natural Resources
International Monetary Fund (IMF); International … - 2011
This study focused on environmental tax measures, and on allocation, pricing, and taxation of Iceland’s major hydropower and geothermal resources. Measures to secure the tax base for the corporate income tax (CIT) are proposed. Taxation of the financial sector can be improved by a number...
Persistent link: https://www.econbiz.de/10011245073
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The influence of interest on net equity and interest rates on tax neutrality – a case study of the Brazilian corporate taxation
Almeida, Aloísio Flavio Ferreira de; Paes, Nelson Leitão - In: Economia 14 (2013) 3–4, pp. 185-198
(INE) has an influence on tax neutrality, i.e., if it helps reducing debt financing advantage over equity. The paper also …, comparing three sources of finance (debt, retained earnings and new equity) and three types of assets: machinery, buildings and … inventories. Our simulations show that INE reduces the cost of capital for new equity by 40% but it cannot offset the debt …
Persistent link: https://www.econbiz.de/10010885088
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The Disappearing Tax Base; Is Foreign Direct Investment (FDI) Eroding Corporate Income Taxes?
Gropp, Reint; Kostial, Kristina - International Monetary Fund (IMF) - 2000
This paper analyzes the link between FDI, corporate taxation, and corporate tax revenues. We find strong evidence that FDI in (out) flows are affected by tax regimes in the host (home) countries and FDI flows in turn affect the corporate tax base. Simulations of European Union (EU) harmonization...
Persistent link: https://www.econbiz.de/10005826648
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Capital Account Liberalization and Corporate Taxes
Lockwood, Ben; Devereux, Michael B.; Redoano, Michela - International Monetary Fund (IMF) - 2003
This paper studies whether exchange controls, particularly on the capital account, affect the choice of corporate tax rates, using a panel of 21 OECD countries over the period 1983-99. It builds on existing literature by (1) using a unique dataset with several different measures of the corporate...
Persistent link: https://www.econbiz.de/10005769264
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Intellectual property box regimes: Effective tax rates and tax policy considerations
Evers, Lisa; Miller, Helen; Spengel, Christoph - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2013
11 European countries now operate IP Box regimes that provide substantially reduced rates of corporate tax for income derived from important forms of intellectual property. We incorporate these policies into forward-looking measures of the cost of capital, effective marginal tax rates and...
Persistent link: https://www.econbiz.de/10010957709
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Probleme bei der Besteuerung der Kapitaleinkommen aus ost-westlichen Gemeinschaftsunternehmen
Kim, Yu-chan - 1992
Persistent link: https://www.econbiz.de/10000847313
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Taxes as a Determinant for Foreign Direct Investment in Europe
Haufler, Andreas; Stöwhase, Sven - In: CESifo DICE Report 1 (2003) 2, pp. 45-51
Persistent link: https://www.econbiz.de/10005037380