International Spillovers Of Taxiation
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Spillovers In International Corporate Taxation
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Author : International Monetary Fund
language : en
Publisher: International Monetary Fund
Release Date : 2014-09-05
Spillovers In International Corporate Taxation written by International Monetary Fund and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-09-05 with Business & Economics categories.
This paper explores the nature, significance and policy implications of spillovers in international corporate taxation—the effects of one country’s rules and practices on others. It complements current initiatives focused on tax avoidance by multinationals, notably the G20-OECD project on Base Erosion and Profit shifting (BEPS). The paper draws on the IMF’s experience on international tax issues with its wide membership, including through technical assistance (TA), and on its previous analytical work, to analyze spillovers and how they might be addressed. In doing so, it goes beyond current initiatives to look at a wide set of possible responses.
International Spillovers Of Taxation
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Author : Jacob A. Frenkel
language : es
Publisher:
Release Date : 1989
International Spillovers Of Taxation written by Jacob A. Frenkel and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989 with categories.
International Spillovers Of Taxation
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Author : Jacob A. Frenkel
language : en
Publisher:
Release Date : 2006
International Spillovers Of Taxation written by Jacob A. Frenkel and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with categories.
This paper highlights key issues pertinent for the understanding of international effects of domestic tax policies and of international tax harmonization. The analytical framework adopts the saving-investment balance approach to the analysis of international economic interdependence focusing on income, consumption, and international borrowing. A simulation model is developed that is richer in structure than the two period analytical model.The analytical and simulation frameworks are used to analyze the consequences of revenue-neutral conversions between income and consumption (VAT) tax systems, the international effects of budget deficits and public-debt management, and the effects of international tax harmonization. We demonstrate that the effects of such changes in the structure of taxes depend critically on international differences in saving and investment propensities.
The International Spillovers Of Capital Income Taxation
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Author : François Delorme
language : en
Publisher: Organisation for Economic Co-operation and Development, Economics Department
Release Date : 1993
The International Spillovers Of Capital Income Taxation written by François Delorme and has been published by Organisation for Economic Co-operation and Development, Economics Department this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with Assets (Accounting). categories.
International Spillovers Of Taxiation
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Author : International Monetary Fund
language : en
Publisher: International Monetary Fund
Release Date : 1989-05-11
International Spillovers Of Taxiation written by International Monetary Fund and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989-05-11 with Business & Economics categories.
This paper highlights key issues pertinent for the understanding of international effects of domestic tax policies and of international tax harmonization. The analytical framework adopts the saving-investment balance approach to the analysis of international economic interdependence focusing on income, consumption, and international borrowing. A simulation model is developed that is richer in structure than the two period analytical model. The analytical and simulation frameworks are used to analyze the consequences of revenue-neutral conversions between income and consumption (VAT) tax systems, the international effects of budget deficits and public-debt management, and the effects of international tax harmonization. We demonstrate that the effects of such changes in the structure of taxes depend critically on international differences in saving and investment propensities.
International Spillovers Of Taxation
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Author :
language : en
Publisher:
Release Date : 1989
International Spillovers Of Taxation written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989 with categories.
Spillovers In International Corporate Taxation
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Author : Internationaler Währungsfonds
language : en
Publisher:
Release Date : 2014
Spillovers In International Corporate Taxation written by Internationaler Währungsfonds and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with categories.
This paper explores the nature, significance and policy implications of spillovers in international corporate taxation-the effects of one country's rules and practices on others. It complements current initiatives focused on tax avoidance by multinationals, notably the G20-OECD project on Base Erosion and Profit shifting (BEPS). The paper draws on the IMF's experience on international tax issues with its wide membership, including through technical assistance (TA), and on its previous analytical work, to analyze spillovers and how they might be addressed. In doing so, it goes beyond current initiatives to look at a wide set of possible responses.
International Tax Spillovers And Tangible Investment With Implications For The Global Minimum Tax
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Author : Mr. Michael Keen
language : en
Publisher: International Monetary Fund
Release Date : 2023-08-04
International Tax Spillovers And Tangible Investment With Implications For The Global Minimum Tax written by Mr. Michael Keen and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-08-04 with Business & Economics categories.
This paper articulates and, using newly-assembled data, explores how international taxation affects aggregate tangible cross-border investment. Spillovers from statutory tax rates abroad seem: As sizable as effects from the host’s rate; larger than previous consensus values (attributed to a systematic bias from FDI data); and consistent with ‘implicit’ profit shifting through real investment (rather than ‘paper’ profit shifting). Contrary to much policy discussion, the results also imply that: Host countries’ marginal effective tax rates have at best a weak effect on real investment; those elsewhere have none; and, applied to the prospective global minimum tax, inward tangible investment in most sample countries will increase.
Spillovers In International Corporate Taxation
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Author :
language : en
Publisher:
Release Date : 2014
Spillovers In International Corporate Taxation written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with categories.
This paper explores the nature, significance and policy implications of spillovers in international corporate taxation - the effects of one country's rules and practices on others. It complements current initiatives focused on tax avoidance by multinationals, notably the G20-OECD project on Base Erosion and Profit shifting (BEPS). The paper draws on the IMF's experience on international tax issues with its wide membership, including through technical assistance, and on its previous analytical work, to analyze spillovers and how they might be addressed. In doing so, it goes beyond current initiatives to look at a wide set of possible responses.
Tax Spillovers From Us Corporate Income Tax Reform
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Author : Sebastian Beer
language : en
Publisher: International Monetary Fund
Release Date : 2018-07-13
Tax Spillovers From Us Corporate Income Tax Reform written by Sebastian Beer and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-07-13 with Business & Economics categories.
This paper describes, and where possible tentatively quantifies, likely tax spillovers from the U.S. corporate income tax reform that was part of the broader 2017 tax reform. It calculates effective tax rates under various assumptions, showing among other findings, how the interest limitation and the Foreign Derived Intangible Income provision can raise or reduce rates. It tentatively estimates that under constant policies elsewhere, the rate cut will reduce tax revenue from multinationals in other countries by on average 1.6 to 5.2 percent. If other countries react in line with historical reaction functions, the revenue loss from multinationals rises to an average of 4.5 to 13.5 percent. The paper also discusses profit-shifting, real location, and policy reactions from the more complex features of the reform.
