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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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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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Capital Structure and International Debt Shifting
Laeven, Luc; Huizinga, Harry; Nicodeme, Gaetan - International Monetary Fund (IMF) - 2007
This paper presents a model of a multinational firm's optimal debt policy that incorporates international taxation … multinationals have an incentive to shift debt to high-tax countries. The predictions of the model are tested using a novel firm … treatment of dividend and interest streams. Our empirical results show that corporate debt policy indeed not only reflects …
Persistent link: https://www.econbiz.de/10005825596
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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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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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A Partial Race to the Bottom; Corporate Tax Developments in Emerging and Developing Economies
Park, Junhyung; Bedi, Sukhmani; Abbas, S. M. Ali; … - International Monetary Fund (IMF) - 2012
This paper assembles a new dataset on corporate income tax regimes in 50 emerging and developing economies over 1996-2007 and analyzes their impact on corporate tax revenues and domestic and foreign investment. It computes effective tax rates to take account of complicated special regimes, such...
Persistent link: https://www.econbiz.de/10009650619
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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