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
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...
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
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...
Volume/Issue: 1996/141
Series: IMF Working Papers
Author(s):
Vito Tanzi
Publisher: INTERNATIONAL MONETARY FUND
Publication Date:
01
December
1996
ISBN: 9781451928280
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...
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
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...
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
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...
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
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...
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
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...
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
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...
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
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...
Volume/Issue: 1999/60
Series: IMF Working Papers
Author(s):
Howell Zee
Publisher: INTERNATIONAL MONETARY FUND
Publication Date:
01
April
1999
ISBN: 9781451848038
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...