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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.

Tax Incentives and International Capital Flows

Tax Incentives and International Capital Flows »

Source: 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

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 »

Source: 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

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...