Showing 1 - 10 of 448
This paper examines the behavior of business fixed investment in the United States in the 1980s. A background … discussion of the long-term behavior of the components of business fixed investment is provided, setting the context for the … empirical analysis. A standard neoclassical model of business fixed investment is specified and estimated, with output and the …
Persistent link: https://www.econbiz.de/10014396320
the country needs to be competitive with other countries in the region to attract foreign direct investment …
Persistent link: https://www.econbiz.de/10014396914
This paper reviews recent experience of technical assistance on tax policy provided by the Fiscal Affairs Department to a selected but diversified group of countries that differ both in their geographical locations and in the nature of their economies. The review finds in the technical...
Persistent link: https://www.econbiz.de/10014398187
This cross-country paper explains differences in external sector performance among four large euro area countries—France …, Germany, Italy, and Spain. The paper discusses that during 2001–04, the performance of the external sector differed markedly …
Persistent link: https://www.econbiz.de/10014407076
next three tools (tax expenditure assessment, corporate micro simulation models, and effective tax rate models) can be used … light on the implications of tax parameters - including targeted tax incentives - on investment returns and help understand … the implications of reform for expected investment outcomes. The document presents two tools for assessing the …
Persistent link: https://www.econbiz.de/10012644783
This paper reviews the literature on factors which affect saving and capital formation in industrialized countries. Problems of measurement are briefly examined. Evidence of the effect on the rate of saving of real rates of return, income redistribution, allocation of saving between corporations...
Persistent link: https://www.econbiz.de/10014396192
This paper explores how the tax treatment of investment and savings affects international capital flows as well as … national and global welfare. Focusing on portfolio investment, it evaluates the international effects of capital income taxes … favoring investment in that country and by harming the country’s relative savings performance. The paper concludes that the …
Persistent link: https://www.econbiz.de/10014396441
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...
Persistent link: https://www.econbiz.de/10014408716
being at a disadvantage vis-à-vis foreign investors. An international comparison is provided, and the potential effects of …
Persistent link: https://www.econbiz.de/10014396227
This paper explores the nature, significance and policy implications of spillovers in international corporate taxation-the effects of one country's rules and practices on others. It complements current initiatives focused on tax avoidance by multinationals, notably the G20-OECD project on Base...
Persistent link: https://www.econbiz.de/10014410572