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Causes, Benefits, and Risks of Business Tax Incentives

Klemm, Alexander - International Monetary Fund (IMF) - 2009

This paper provides an updated overview of tax incentives for business investment. It begins by noting that tax competition is likely to be a major force driving countries' tax reforms, and discusses tax incentives as a possible response to this. This is complemented by other arguments for and...

Persistent link: https://www.econbiz.de/10005826566

Tax and Welfare Reforms in the Czech Republic; Structural Implications and Challenges

Dalsgaard, Thomas - International Monetary Fund (IMF) - 2008

The paper provides an analysis and discussion of key structural implications of the 2007 and 2008 welfare and tax reforms in the Czech Republic. Based on a detailed micro-study of marginal and average effective tax rates for individuals at various points along the earnings curve, it concludes...

Persistent link: https://www.econbiz.de/10005599487

Czech Republic; Selected Issues

International Monetary Fund (IMF); International … - 2008

This paper reviews the fiscal reform of the Czech Republic, its key reform measures, and structural implications. The study also focuses on key challenges and demographic pressures facing the Czech economy, and describes the analytical framework of Global Fiscal Model (GFM) with technical...

Persistent link: https://www.econbiz.de/10011242637

Особенности реформирования системы налогового администрирования на современном этапе

Анатольевич, Артеменко Дмитрий - In: Journal of Economic Regulation (Вопросы … 1 (2010) 3

Налоговое администрирование в современных российских условиях является ядром реформирования фискальной системы и одним из важнейших факторов финансовой...

Persistent link: https://www.econbiz.de/10011227788

A Quest for Revenue and Tax Incidence in Uganda

Matovu, John; Chen, Duanjie; Reinikka-Soininen, Ritva - International Monetary Fund (IMF) - 2001

taxation and the actual tax burden on firms’ capital investment. The analysis demonstrates that, even when the country’s level … of public revenue is low at the macroeconomic level, rapidly increasing taxation may pose a constraint to private …

Persistent link: https://www.econbiz.de/10005263814

Tax systems and tax harmonisation in the East African Community (EAC): Report for the EAC/GTZ program 'Support to the EAC integration process'

Petersen, Hans-Georg (contributor) - 2010

double taxation before the harmonisation process within the EU is described in detail. This process is not a best practice … discussed for value added taxation (VAT), excise taxation, and income taxation. The problems of tax administrations, procedures …, while regarding the latter the focus is on company taxation. For a better systematic analysis the national tax laws are …

Persistent link: https://www.econbiz.de/10010271610

Steuern in Fragilen Staaten : Empfehlungen für die Entwicklungszusammenarbeit

Petersen, Hans-Georg - 2010

projections of the future development. Then the role of taxation is discussed in detail before recommendations for the development … cooperation are presented. Obviously taxation plays a key role for the democratization process in fragile states. …

Persistent link: https://www.econbiz.de/10009449012