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Does sales-only apportionment of corporate income violate international trade rules?
Charles McLure Jr.; Hellerstein, Walter - In: CESifo Forum 3 (2002) 4, pp. 23-30
Persistent link: https://www.econbiz.de/10004998655
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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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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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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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Zero Corporate Income Tax in Moldova; Tax Competition and its Implications for Eastern Europe
Piatkowski, Marcin; Jarmuzek, Mariusz - International Monetary Fund (IMF) - 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/10005826255
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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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Corporate Income Tax Competition in the Caribbean
Nassar, Koffie Ben - International Monetary Fund (IMF) - 2008
Motivated by the concern that corporate income tax (CIT) competition may have eroded the tax base, this paper calculates average effective tax rates to measure the impact of CIT competition, including the widespread use of tax holidays, on the tax base for 15 countries in the Caribbean. The...
Persistent link: https://www.econbiz.de/10005768913
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The Canadian Underground and Measured Economies: Granger Causality Results
Giles, David E. A.; Tedds, Lindsay; Werkneh, Gugsa - Department of Economics, University of Victoria - 1999
unreported and measured GDP in that country. Granger causality tests are conducted, with a proper allowance for the non …-stationarity of the data. We find that there is clear evidence of such causality from measured GDP to "hidden" output, but only very … mild evidence of Granger causality in the reverse direction. This result supports similar evidence for New Zealand reported …
Persistent link: https://www.econbiz.de/10005800950
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United Kingdom: Technical Assistance Report—Assessment of HMRC’s Tax Gap Analysis
International Monetary Fund (IMF); International … - 2013
This Technical Assistance Report discusses assessment of HMRC’s (Her Majesty’s Revenue and Customs) Tax Gap Analysis program in United Kingdom, and provides advice and guidance on further improving it. The HMRC’s tax gap analysis program is comprehensive in tax coverage, and...
Persistent link: https://www.econbiz.de/10011244623
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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