Tax Policy Options For A United Germany
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Tax Policy Options For A United Germany
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Author : International Monetary Fund
language : en
Publisher: International Monetary Fund
Release Date : 1990-10-01
Tax Policy Options For A United Germany 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 1990-10-01 with Business & Economics categories.
A central requirement in the rapid movement of German Democratic Republic (GDR) toward a market economy is the introduction of a market-oriented tax system. The paper highlights the main features of the traditional socialist tax structure of the GDR and the current tax structure of the Federal Republic of Germany (FRG). Arguments for an adequate short-term tax reform in the GDR are developed in two scenarios, contrasting the approach of taking over the FRG tax system (adoption scenario) and an autonomous tax reform in the GDR (reform scenario). Both scenarios recommend a flexible adjustment approach which anticipates the medium-term development of the German tax system pursuant to domestic reform requirements, international tax harmonization and fiscal federalism.
Tax Policy Options For A United Germany
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Author : Bernd Genser
language : en
Publisher:
Release Date : 1990
Tax Policy Options For A United Germany written by Bernd Genser and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with Fiscal policy categories.
Foreign Tax Policies And Economic Growth
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Author : National Bureau of Economic Research
language : en
Publisher: New York : Columbia University Press
Release Date : 1966
Foreign Tax Policies And Economic Growth written by National Bureau of Economic Research and has been published by New York : Columbia University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1966 with Business & Economics categories.
"Conference ... held at the Brookings Institution in Washington on December 5, 6, and 7, 1963." Includes bibliographical references and index.
Tax Policy Leverage And Macroeconomic Stability
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Author : International Monetary Fund. Fiscal Affairs Dept.
language : en
Publisher: International Monetary Fund
Release Date : 2016-12-10
Tax Policy Leverage And Macroeconomic Stability written by International Monetary Fund. Fiscal Affairs Dept. 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 2016-12-10 with Business & Economics categories.
Risks to macroeconomic stability posed by excessive private leverage are significantly amplified by tax distortions. ‘Debt bias’ (tax provisions favoring finance by debt rather than equity) has increased leverage in both the household and corporate sectors, and is now widely recognized as a significant macroeconomic concern. This paper presents new evidence of the extent of debt bias, including estimates for banks and non-bank financial institutions both before and after the global financial crisis. It presents policy options to alleviate debt bias, and assesses their effectiveness. The paper finds that thin capitalization rules restricting interest deductibility have only partially been able to address debt bias, but that an allowance for corporate equity has generally proved effective. The paper concludes that debt bias should feature prominently in countries’ tax reform plans in the coming years.
How To Establish A Tax Policy Unit
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Author : Martin Grote
language : en
Publisher: International Monetary Fund
Release Date : 2019-01-09
How To Establish A Tax Policy Unit written by Martin Grote 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 2019-01-09 with Business & Economics categories.
How to Establish a Tax Policy Unit
Jumpstart
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Author : Gerlinde Sinn
language : en
Publisher: MIT Press
Release Date : 1992
Jumpstart written by Gerlinde Sinn and has been published by MIT Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Business & Economics categories.
The unification of Germany is a policy issue of worldwide interest and holds key lessons for the remaining post-socialist economies. This text presents a clearly argued analytical account of the reunification process and the policy alternatives.
Experiences With Monetary Integration And Lessons For Korean Unification
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Author : Goohoon Kwon
language : en
Publisher: International Monetary Fund
Release Date : 1997-05-01
Experiences With Monetary Integration And Lessons For Korean Unification written by Goohoon Kwon 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 1997-05-01 with Business & Economics categories.
This paper discusses the timing of monetary integration and supporting economic policies during a rapid and largely uncontrolled process of Korean unification. The paper concludes that the transitory use of a separate currency in each region and supporting economic policies would help limit the initial costs of unification although the extent of the eventual cost reduction would depend critically on the success of ensuing economic reforms in the North during the transition. Maintaining the competitiveness of the northern economy would need to be a primary policy objective in the case of an early introduction of a common currency.
Fiscal Reform In European Economies In Transition
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Author : Mr.George Kopits
language : en
Publisher: International Monetary Fund
Release Date : 1991-04-01
Fiscal Reform In European Economies In Transition written by Mr.George Kopits 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 1991-04-01 with Business & Economics categories.
Most European economies in transition are engaged in public sector reform aimed mainly at replacing the previous fiscal system subordinated to the central plan with a system where fiscal instruments can make a distinct contribution to stabilization, equity, and efficiency. This paper examines past progress and future tasks in major reform areas: taxation, subsidies, social security, public investment, public enterprises, government debt, and intergovernmental relations. An overview of the fiscal reform process suggests that the contraction and restructuring of government operations are not likely to materialize soon and that there is a serious risk of widening fiscal imbalances during the transition.
Challenging Gender Inequality In Tax Policy Making
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Author : Kim Brooks
language : en
Publisher: Bloomsbury Publishing
Release Date : 2011-05-16
Challenging Gender Inequality In Tax Policy Making written by Kim Brooks and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-05-16 with Law categories.
This volume takes a critical look at the gender of tax policy around the world. Contributors based in eight different countries examine the profound effects that gender norms and practices have had in shaping tax law and policy, and how taxation in turn impacts upon the possibilities for equality along gender, race, class, sexuality and other lines. Chapters explore how the gendered fiscal state might be theorised; how structural choices about rates and bases in tax policy design contribute to gender inequality; how tax policy affects family configurations and perceptions of what constitutes family; how fiscal systems impact on savings and wealth accumulation by women and men; and the role of different policy-making processes and institutions in occluding and sometimes challenging these patterns. Most significantly, perhaps, the book explores these questions in an international frame, traversing countries and continents. The conclusion: fiscal policy has deep rooted, long standing gender implications that affect virtually every aspect of our social, political, and economic lives whether we live in Canada, Australia or Kenya.
The The Indirect Side Of Direct Investment
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Author : Jack M. Mintz
language : en
Publisher: MIT Press
Release Date : 2010-08-06
The The Indirect Side Of Direct Investment written by Jack M. Mintz and has been published by MIT Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-08-06 with Business & Economics categories.
Drawing on a unique data set (MiDi) on German multinationals provided by the Deutsche Bundesbank in Frankfurt, Mintz and Weichenrieder confirm the prevalence of indirect financing structures for both outbound and inbound German investment. They find evidence of "treaty shopping!' to avoid withholding taxes (using a third country with more favorable tax rates as a conduit through which to route investments) and of "debt shifting." --