Browse

You are looking at 31 - 40 of 54 items

  • Keywords: taxes x
Clear All

Suggested Links

Fiscal Monitor, April 2019

Curbing Corruption

The April 2019 edition of Fiscal Monitor is focused on two broad themes: fiscal policy in a fast-changing global economy and curbing corruption.

World Economic Outlook, April 2019

Growth Slowdown, Precarious Recovery

The global economic expansion decelerated in the second half of 2018 with global growth projected to slow to 3.3 percent in 2019, with risks to future growth on the downside.

Remittances Channel and Fiscal Impact in the Middle East, North Africa, and  Central Asia

Remittances Channel and Fiscal Impact in the Middle East, North Africa, and Central Asia »

Volume/Issue: 2012/104

Series: IMF Working Papers

Author(s): Yasser Abdih , Ralph Chami , Christian Ebeke , and Adolfo Barajas

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 April 2012

DOI: http://dx.doi.org/10.5089/9781475502947.001

ISBN: 9781475502947

Keywords: Instrumental variables, Panel data, remittance, tax revenue, fiscal impact, Macroeconomics: Consumption, Saving, Production, Employment, and Investment: General (includes Measurement and Data)

This paper identifies a remittances channel that transmits exogenous shocks, such as business cycles in remittance-sending countries, to the public finances of remittance-receiving countries. Using panel data for r...

Tax Concessions and Foreign Direct Investment in the Eastern Caribbean Currency Union

Tax Concessions and Foreign Direct Investment in the Eastern Caribbean Currency Union »

Volume/Issue: 2008/257

Series: IMF Working Papers

Author(s): Jingqing Chai , and Rishi Goyal

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2008

DOI: http://dx.doi.org/10.5089/9781451871159.001

ISBN: 9781451871159

Keywords: Concessions, Incentives, ECCU, fdi, tax incentives, direct investment,

Tax concessions have been employed as a central component of the development strategy in the small island states comprising the Eastern Caribbean Currency Union. This paper compares the costs of concessions in term...

Tax Incentives and International Capital Flows
			: The Case of the United States and Japan

Tax Incentives and International Capital Flows : The Case of the United States and Japan »

Volume/Issue: 1989/5

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 1989

DOI: http://dx.doi.org/10.5089/9781451929508.001

ISBN: 9781451929508

Keywords: tax wedge, taxation, cost of capital, international capital flows, capital flows

This paper explores how the tax treatment of investment and savings affects international capital flows as well as national and global welfare. Focusing on portfolio investment, it evaluates the international effec...

Tax Policy and Reform for Foreign Direct Investment in Developing Countries

Tax Policy and Reform for Foreign Direct Investment in Developing Countries »

Volume/Issue: 1990/70

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 1990

DOI: http://dx.doi.org/10.5089/9781451960273.001

ISBN: 9781451960273

Keywords: foreign investment, tax liability, corporate income tax, foreign investors, corporate tax

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 str...

The Disappearing Tax Base
			: Is Foreign Direct Investment (FDI) Eroding Corporate Income Taxes?

The Disappearing Tax Base : Is Foreign Direct Investment (FDI) Eroding Corporate Income Taxes? »

Volume/Issue: 2000/173

Series: IMF Working Papers

Author(s): Reint Gropp , and Kristina Kostial

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 2000

DOI: http://dx.doi.org/10.5089/9781451858624.001

ISBN: 9781451858624

Keywords: Corporate taxation, simulations, OECD countries, corporate tax, tax rate, tax revenues, corporate income tax, corporate tax rate

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 tu...

The Quest for Non-Resource-Based FDI
			: Do Taxes Matter?

The Quest for Non-Resource-Based FDI : Do Taxes Matter? »

Volume/Issue: 2014/15

Series: IMF Working Papers

Author(s): Tidiane Kinda

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 27 January 2014

DOI: http://dx.doi.org/10.5089/9781475514094.001

ISBN: 9781475514094

Keywords: Investment climate, Non-resource-based FDI, horizontal FDI, vertical FDI, firm-level data, fdi, foreign ownership, tax incentives, foreign capital, sub-Saharan Africa.,

Using manufacturing and services firm-level data for 30 sub-Saharan African (SSA) countries, this paper shows that taxation is not a significant driver for the location of foreign firms in SSA, while other investme...

Retarding Short-Term Capital Inflows Through withholding Tax

Retarding Short-Term Capital Inflows Through withholding Tax »

Volume/Issue: 2000/40

Series: IMF Working Papers

Author(s): Howell Zee

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 2000

DOI: http://dx.doi.org/10.5089/9781451845969.001

ISBN: 9781451845969

Keywords: withholding tax, Tobin tax, financial transactions tax, capital movements, short-term capital inflows, short-term capital

This paper proposes a price-based measure to mitigate the destabilizing impact of the volatility of global capital movements on the domestic economy of a country pursuing sound economic policies. The measure is a w...

9 Impact of Taxation on International Capital Flows: Some Empirical Results

9 Impact of Taxation on International Capital Flows: Some Empirical Results »

Source: Taxation, Inflation, and Interest Rates

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1984

ISBN: 9780939934331

Keywords: interest, tax, interest rates, inflation, income

In recent years, only a few studies taking into account the impact of taxation have been added to the large body of literature on international finance. These studies have attempted to show analytically how...

Japanese Capital Flows: Nature, volume, and direction

Japanese Capital Flows: Nature, volume, and direction »

Source: Finance & Development, September 1988

Volume/Issue: 25/3

Series: Finance & Development

Author(s): International Monetary Fund. External Relations Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 1988

ISBN: 9781616353742

Keywords: public spending, public finance, tax systems, foreign borrowing, income taxes

This paper describes the need to improve public finance for development. The paper underscores that public finance affects aggregate resource use and, together with monetary and exchange rate policies, influences t...

13 New Financial Instruments and the Balance of Payments

13 New Financial Instruments and the Balance of Payments »

Source: The IMF's Statistical Systems in Context of Revision of the United Nations' A System of National Accounts

Series: Books

Author(s): Vicente Galbis

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 September 1991

ISBN: 9781557751591

Keywords: payments, social security, interest, taxes, liabilities

M ajor changes have taken place in the international financial markets during the past few years. Not only has the volume of international transaction...