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|Additional Physical Format:||Print version:
Partial race to the bottom : corporate tax developments in emerging and developing economies.
[Washington, District of Columbia] : International Monetary Fund, ©2012
|Material Type:||Document, Government publication, International government publication, Internet resource|
|Document Type:||Internet Resource, Computer File|
|All Authors / Contributors:||
S M Ali Abbas; Alexander Klemm; International Monetary Fund. Fiscal Affairs Department,
|ISBN:||9781463933135 1463933134 9781463973797 1463973799 9781463981013 1463981015|
|Notes:||At head of title: Fiscal Affairs Department.
Title from PDF title page (IMF Web site, viewed January 25, 2012).
|Description:||1 online resource (30 pages) : color charts.|
|Contents:||Cover; Contents; I. Introduction; II. Data and Stylized Facts; Tables; 1. Sample of Emerging and Developing Economies; Figures; 1. Statutory Corporate Income Tax Rate; 2. PDV of Depreciation Allowances; 3. Effective Marginal Tax Rate; 4. Effective Average Tax Rate; 5. Effective Average Tax Rate Under Most Generous Special Regime; 6. Total Tax Revenue; 7. Corporate Tax Revenue; 8. Corporate Taxes as a Share of Total Taxes; III. Episodes of Large Changes in Effective Tax Rates; 9. Gross Fixed Capital Formation; 10. Inward Foreign Direct Investment. 2. Large Effective Tax Rate Changes, Special Regimes and Statutory Rates3. Comparing Initial Variable Levels Across Large ETR Increases vs. Decreases; 11. Corporate Taxes, Investment and FDI Around Large Effective Tax Rate Changes; IV. Estimating The Impact of Corporate Taxation on Revenues and Investment; 4. The Impact of Tax Rates on Corporate Tax Revenue; 5. The Impact of Effective Tax Rates on Private Investment; V. Concluding Remarks; 6. The Impact of Effective Tax Rates on Foreign Direct Investment; Appendices; I. Derivation of Effective Tax Rates; II. Data Sources and Assumptions.|
|Series Title:||IMF working paper, WP/12/28.|
|Responsibility:||S.M. Ali Abbas and Alexander Klemm, with Sukhmani Bedi and Junhyung Park.|