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An Assessment of Global Formula Apportionment

An Assessment of Global Formula Apportionment »

Source: An Assessment of Global Formula Apportionment

Volume/Issue: 2019/213

Series: IMF Working Papers

Author(s): Ruud A. Mooij , Li Liu , and Dinar Prihardini

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 October 2019

ISBN: 9781513516257

Keywords: Indicators of economic activity, Tax revenue, Tax competition, Tax bases, Tax rates, International corporate taxation, Multinationals, Formula apportionment., WP, MNEs

Formula apportionment as a way to attribute taxable profits of multinationals across jurisdictions is receiving increased attention. This paper reviews existing literature and discusses experiences in selective fed...

Globalization and Corporate Taxation1

Globalization and Corporate Taxation1 »

Source: Globalization and Corporate Taxation

Volume/Issue: 2012/252

Series: IMF Working Papers

Author(s): Manmohan Kumar , and Dennis Quinn

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 22 October 2012

ISBN: 9781557754752

Keywords: Corporate tax rates, Strategic behavior, taxation, tax policy, fiscal affairs, Open Economy Macroeconomics, International Relations and International Political Economy: Other, Business Taxes and Subsidies,

This paper analyzes the extent to which the degree of international economic integration, both financial and trade, affects corporate tax rates. It explores this issue in the context of strategic behavior by countr...

Globalization, Tax Competition and the Future of Tax Systems1

Globalization, Tax Competition and the Future of Tax Systems1 »

Source: Globalization, Tax Competition and the Future of Tax Systems

Volume/Issue: 1996/141

Series: IMF Working Papers

Author(s): Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 1996

ISBN: 9781451928280

Keywords: tax systems, tax competition, tax rates, taxation, tax revenue

This paper discusses the implications for tax systems of globalization of capital markets and of economies. It shows the extent to which particular taxes are affected by the globalization process. It speculates on...

An Assessment of Global Formula Apportionment

An Assessment of Global Formula Apportionment »

Volume/Issue: 2019/213

Series: IMF Working Papers

Author(s): Ruud A. Mooij , Li Liu , and Dinar Prihardini

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 October 2019

DOI: http://dx.doi.org/10.5089/9781513516257.001

ISBN: 9781513516257

Keywords: Indicators of economic activity, Tax revenue, Tax competition, Tax bases, Tax rates, International corporate taxation, Multinationals, Formula apportionment., WP, MNEs

Formula apportionment as a way to attribute taxable profits of multinationals across jurisdictions is receiving increased attention. This paper reviews existing literature and discusses experiences in selective fed...

Globalization and Corporate Taxation

Globalization and Corporate Taxation »

Volume/Issue: 2012/252

Series: IMF Working Papers

Author(s): Manmohan Kumar , and Dennis Quinn

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 22 October 2012

DOI: http://dx.doi.org/10.5089/9781557754752.001

ISBN: 9781557754752

Keywords: Corporate tax rates, Strategic behavior, taxation, tax policy, fiscal affairs, Open Economy Macroeconomics, International Relations and International Political Economy: Other, Business Taxes and Subsidies,

This paper analyzes the extent to which the degree of international economic integration, both financial and trade, affects corporate tax rates. It explores this issue in the context of strategic behavior by countr...

Globalization, Tax Competition and the Future of Tax Systems

Globalization, Tax Competition and the Future of Tax Systems »

Volume/Issue: 1996/141

Series: IMF Working Papers

Author(s): Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 1996

DOI: http://dx.doi.org/10.5089/9781451928280.001

ISBN: 9781451928280

Keywords: tax systems, tax competition, tax rates, taxation, tax revenue

This paper discusses the implications for tax systems of globalization of capital markets and of economies. It shows the extent to which particular taxes are affected by the globalization process. It speculates on...

Inequality and Optimal Redistributive Tax and Transfer Policies

Inequality and Optimal Redistributive Tax and Transfer Policies »

Volume/Issue: 1999/60

Series: IMF Working Papers

Author(s): Howell Zee

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 April 1999

DOI: http://dx.doi.org/10.5089/9781451848038.001

ISBN: 9781451848038

Keywords: Tax policy, inequality, progressive taxation, optimal taxation, transfer policy, taxation, tax rates, marginal tax rates, average tax rate

This paper explores the revenue-raising aspect of progressive taxation and derives, on the basis of a simple model, the optimal degree of tax progressivity where the tax revenue is used exclusively to finance (perf...

The Role of Allocation in a Globalized Corporate Income Tax

The Role of Allocation in a Globalized Corporate Income Tax »

Volume/Issue: 1998/134

Series: IMF Working Papers

Author(s): Jack Mintz

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 1998

DOI: http://dx.doi.org/10.5089/9781451855579.001

ISBN: 9781451855579

Keywords: Corporate taxation, tax harmonization, corporate income tax, taxation, tax base, income taxes, tax rates

The internationalization of business activity has created significant pressures on national corporate tax systems. Rather than abandon the corporate tax field, this paper predicts that governments will develop arra...

India Goes Global
			: Its Expanding Role in the Global Economy

India Goes Global : Its Expanding Role in the Global Economy »

Series: Books

Author(s): Catriona Purfield , and Jerald Schiff

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 August 2006

DOI: http://dx.doi.org/10.5089/9781589065680.071

ISBN: 9781589065680

Keywords: fdi, exchange rate, banking, direct investment, taxation

In the past few years, India has emerged as a global economic power. It is one of the world's fastest-growing economies, the leading outsourcing destination, and a favorite of international investors. But even with...

Inequality and Optimal Redistributive Tax and Transfer Policies

Inequality and Optimal Redistributive Tax and Transfer Policies »

Source: Inequality and Optimal Redistributive Tax and Transfer Policies

Volume/Issue: 1999/60

Series: IMF Working Papers

Author(s): Howell Zee

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 April 1999

ISBN: 9781451848038

Keywords: Tax policy, inequality, progressive taxation, optimal taxation, transfer policy, taxation, tax rates, marginal tax rates, average tax rate

This paper explores the revenue-raising aspect of progressive taxation and derives, on the basis of a simple model, the optimal degree of tax progressivity where the tax revenue is used exclusively to finance (perf...