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Tax elasticity estimates for capital stocks

Yilmaz, Fatih; Wen, Jean-François - Türkiye Cumhuriyet Merkez Bankası - 2019

Persistent link: https://www.econbiz.de/10011957946

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

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

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 (isolating the revenue effect of FDI on the tax base from direct …

Persistent link: https://www.econbiz.de/10005826648

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

Corporate tax, firm destruction and capital stock accumulation: Evidence from Chilean plants

Cerda, Rodrigo; Diego Saravia.; Diego Saravia. - Instituto de Economía, Facultad de Ciencia Económicas … - 2009

We investigate the impact of corporate taxation on capital stock. In the paper, we indicate that corporate taxation might not only distort the decision of each firm to invest but could also destroy firms. With this in mind, we estimate capital demand equations, correcting for self-selection in...

Persistent link: https://www.econbiz.de/10008487856

On increasing the market value of fixed capital in Russia

Alekseev, A.V. - In: Studies on Russian economic development 31 (2020) 5, pp. 485-494

Persistent link: https://www.econbiz.de/10012289020

Economic and tax competitiveness in selected South East European Countries

Kalaš, Branimir; Mirović, Vera; Pjanić, Miloš - In: Economic analysis : EA 50 (2017) 3/4, pp. 55-65

Persistent link: https://www.econbiz.de/10012062324

Management of the taxation on tourism operators, an important component of revenues and investments in the tourism sector

Borici-Kraja, Ylvije; Osmani, Elez - In: Academicus International Scientific Journal (2012) 6, pp. 126-135

system will have negative impact on tourism industry. High rates of taxes would have negative impact on competitiveness, and …We are trying to bring here the importance that tourism taxation has. Based on the fact that tourism industry is … refund tourism industry. In this way we will have an increase of the income from the tourism. Of course, a strong taxation …

Persistent link: https://www.econbiz.de/10011265072

Managing Financial Crises; Recent Experience and Lessons for Latin America

Kincaid, G. Russell; Collyns, Charles - International Monetary Fund (IMF) - 2003

This paper seeks to draw lessons from the IMFâ€™s experience in handling financial crises around the globe over the past ten years that are relevant to the challenges faced by countries in Latin America, especially in the wake of the recent crisis in Argentina. Experience suggests that...

Persistent link: https://www.econbiz.de/10005824823