Showing 1 - 10 of 62
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 countries, taking into account other global and domestic political economy factors. Tax...
Persistent link: https://www.econbiz.de/10011123823
The paper discusses options available to tax mineral extraction projects particularly in developing countries. A desirable government share of the economic rent generated from mineral extraction can be achieved through different tax and non-tax instruments. This gives some room to design a...
Persistent link: https://www.econbiz.de/10005826065
This paper examines the relationship between adherence to international standards of good practice in policy-making and … other work, this study reviews a broad set of indicators for adherence to international standards. The estimations are … nonlinearities in the relationships. The main finding confirms the expectation that standards are indeed relevant. Accounting …
Persistent link: https://www.econbiz.de/10005769141
The Millennium Development Goals (MDGs) represent a global commitment to improve economic and social conditions in low-income countries. Capacity building is key to promoting higher economic growth, which, in turn, is an important prerequisite for making progress toward the MDGs. This paper uses...
Persistent link: https://www.econbiz.de/10005769196
Since the IMF launched the data standards initiatives a decade ago, 145 of its 184 member countries have participated … and participating countries, and establishes effective monitoring procedures to ensure the credibility of the standards … accountability. The initiatives may provide insights for the promotion of similar international standards. …
Persistent link: https://www.econbiz.de/10005769263
standards for and supervision of the valuation of assets and risk management practices. …
Persistent link: https://www.econbiz.de/10005599486
This paper suggests a way forward in the effort to measure statistical capacity building by combining features of two tools – the Project Management System, a logical framework methodology that the IMF Statistics Department uses to plan, monitor, and evaluate technical assistance projects, and...
Persistent link: https://www.econbiz.de/10005599593
a negative shock to banks' capital/assetratio on lending standards, which in turn affect consumer credit, mortgages, and …
Persistent link: https://www.econbiz.de/10005599689
(FCI). Credit availability—proxied by survey results on lending standards—is an important driver of the business cycle …, accounting for over 20 percent of the typical contribution of financial factors to growth. A net tightening in lending standards …
Persistent link: https://www.econbiz.de/10005826027
procyclicality in lending standards by affecting the behavior of banks’ capital buffers. This paper uses a two-country DSGE model …
Persistent link: https://www.econbiz.de/10005826640