Cargando…
Tax incentives and investment in the Eastern Caribbean /
Tax incentives have been used extensively in the countries of the Eastern Caribbean Currency Union (ECCU) to promote investment. The associated revenue losses are large, and benefits in terms of new investment have been limited, raising doubts about the cost effectiveness of the tax incentive scheme...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Autor Corporativo: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
[Washington, D.C.] :
International Monetary Fund, Western Hemisphere Dept.,
2006.
|
| Colección: | IMF working paper ;
WP/06/23. |
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
| LEADER | 00000cam a2200000 a 4500 | ||
|---|---|---|---|
| 001 | EBOOKCENTRAL_ocn694141083 | ||
| 003 | OCoLC | ||
| 005 | 20240329122006.0 | ||
| 006 | m o d | ||
| 007 | cr cn||||||||| | ||
| 008 | 080711s2006 dcua ob i000 0 eng d | ||
| 040 | |a E7B |b eng |e pn |c E7B |d OCLCQ |d IDEBK |d OCLCO |d OCLCQ |d OCLCA |d OCLCF |d EBLCP |d DEBSZ |d OCLCQ |d CUS |d LOA |d MERUC |d MOR |d PIFAG |d ZCU |d OCLCQ |d U3W |d STF |d WRM |d COCUF |d CEF |d NRAMU |d ICG |d CUS |d VT2 |d AU@ |d OCLCQ |d WYU |d DKC |d OCLCQ |d HS0 |d OCLCQ |d UKCRE |d BOL |d OCLCQ |d OCLCO |d OCLCQ |d OCLCO |d OCLCL | ||
| 019 | |a 712989271 |a 764537021 |a 805508137 |a 817800548 |a 961493181 |a 962625379 |a 966260663 |a 988503771 |a 991953666 |a 1037930626 |a 1038634602 |a 1045549999 |a 1055349908 |a 1058109063 |a 1081201423 |a 1107359316 |a 1114395221 |a 1153486016 |a 1202541247 |a 1228610981 | ||
| 020 | |a 1283515601 | ||
| 020 | |a 9781283515603 | ||
| 020 | |a 9781451908190 | ||
| 020 | |a 1451908199 | ||
| 029 | 1 | |a AU@ |b 000053028588 | |
| 029 | 1 | |a DEBBG |b BV044086240 | |
| 029 | 1 | |a DEBSZ |b 449525708 | |
| 029 | 1 | |a NZ1 |b 13864839 | |
| 035 | |a (OCoLC)694141083 |z (OCoLC)712989271 |z (OCoLC)764537021 |z (OCoLC)805508137 |z (OCoLC)817800548 |z (OCoLC)961493181 |z (OCoLC)962625379 |z (OCoLC)966260663 |z (OCoLC)988503771 |z (OCoLC)991953666 |z (OCoLC)1037930626 |z (OCoLC)1038634602 |z (OCoLC)1045549999 |z (OCoLC)1055349908 |z (OCoLC)1058109063 |z (OCoLC)1081201423 |z (OCoLC)1107359316 |z (OCoLC)1114395221 |z (OCoLC)1153486016 |z (OCoLC)1202541247 |z (OCoLC)1228610981 | ||
| 043 | |a cc----- | ||
| 050 | 4 | |a HG4028.C4 |b S67 2006eb | |
| 049 | |a UAMI | ||
| 100 | 1 | |a Sosa, Sebastian, |e author. | |
| 245 | 1 | 0 | |a Tax incentives and investment in the Eastern Caribbean / |c Sebastian Sosa. |
| 260 | |a [Washington, D.C.] : |b International Monetary Fund, Western Hemisphere Dept., |c 2006. | ||
| 300 | |a 1 online resource (27 pages) : |b illustrations | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 340 | |g polychrome. |2 rdacc |0 http://rdaregistry.info/termList/RDAColourContent/1003 | ||
| 347 | |a text file |2 rdaft |0 http://rdaregistry.info/termList/fileType/1002 | ||
| 490 | 1 | |a IMF working paper ; |v WP/06/23 | |
| 504 | |a Includes bibliographical references. | ||
| 588 | 0 | |a Print version record. | |
| 520 | |a Tax incentives have been used extensively in the countries of the Eastern Caribbean Currency Union (ECCU) to promote investment. The associated revenue losses are large, and benefits in terms of new investment have been limited, raising doubts about the cost effectiveness of the tax incentive schemes. This paper examines the effects of incentives using the marginal effective tax rate approach (METR), adapting this methodology to the case of a small open economy where the marginal investor is a nonresident. The results show that METRs are high in the region; that there is a large dispersion in the size of METRs across financing source; and that METRs on investment are larger than the overall distortion on capital, with a substantial subsidy to domestic saving. In the presence of tax holidays-the most common incentive scheme in the region-the distortion on capital basically vanishes. | ||
| 505 | 0 | |a Contents -- I. INTRODUCTION -- II. RELATED LITERATURE -- III. METHODOLOGY -- IV. TAX INCENTIVES IN THE ECCU -- V. RESULTS -- VI. CONCLUDING REMARKS -- REFERENCES | |
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 650 | 0 | |a Capital investments |z Caribbean Area. | |
| 650 | 0 | |a Investment tax credit |z Caribbean Area. | |
| 650 | 6 | |a Investissements de capitaux |z Caraïbes (Région) | |
| 650 | 6 | |a Crédit d'impôt à l'investissement |z Caraïbes (Région) | |
| 650 | 7 | |a Capital investments |2 fast | |
| 650 | 7 | |a Investment tax credit |2 fast | |
| 651 | 7 | |a Caribbean Area |2 fast | |
| 710 | 2 | |a International Monetary Fund. |b Western Hemisphere Department. | |
| 758 | |i has work: |a Tax incentives and investment in the Eastern Caribbean (Text) |1 https://id.oclc.org/worldcat/entity/E39PCGHqvwXD4gfqdvVymD3kH3 |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 830 | 0 | |a IMF working paper ; |v WP/06/23. | |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=3014434 |z Texto completo |
| 936 | |a BATCHLOAD | ||
| 938 | |a EBL - Ebook Library |b EBLB |n EBL3014434 | ||
| 938 | |a ebrary |b EBRY |n ebr10380811 | ||
| 938 | |a ProQuest MyiLibrary Digital eBook Collection |b IDEB |n 382805 | ||
| 994 | |a 92 |b IZTAP | ||