Tax policy handbook /

This handbook was written primarily for economists who are responsible for analyzing and evaluating economic policies of developing countries at an applied level, and who would benefit from a comprehensive discussion of the concept, principles, and prevailing principal issues of taxation. It attempt...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor Corporativo: International Monetary Fund. Tax Policy Division
Otros Autores: Shome, Parthasarathi, 1950- (Editor )
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Washington, D.C. : Tax Policy Division, Fiscal Affairs Department, International Monetary Fund, 1995.
Temas:
Taxation > Handbooks, manuals, etc.
Fiscal policy > Handbooks, manuals, etc.
Impôt > Guides, manuels, etc.
Politique fiscale > Guides, manuels, etc.
BUSINESS & ECONOMICS > International > Taxation.
Fiscal policy
Taxation
Belastingpolitiek.
Inpôt > Guides, manuels, etc.
Handbooks and manuals
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Contents
  • I. Introduction
  • II. General Concepts and Issues
  • Taxation and Efficiency
  • Taxation and Equity
  • Concepts of Tax Incidence
  • General Equilibrium Incidence of Taxes
  • Static Versus Intertemporal Effects of Taxation
  • Taxing Consumption/Expenditure Versus Taxing Income
  • Taxation and Risk Taking
  • The Effects of Taxation in Imperfect Markets
  • The Theory of Second Best
  • References
  • III. Domestic Consumption and Production Taxes
  • Theory of Optimal Commodity Taxation
  • General Sales/Turnover Tax
  • Tax Cascading: Concept and MeasurementMechanisms to Alleviate Cascading
  • A Comparison Between the Sales Tax and a VAT
  • Value-Added Tax
  • Excise Taxes
  • User Charges and Environmental Taxes
  • References
  • IV. Income and Wealth Taxes
  • The Concept of Income
  • Personal Income Tax
  • Theory of Optimal Income Taxation
  • The Base of the Personal Income Tax
  • The Choice of Taxable Unit
  • The Progressivity of Personal Income Tax Systems
  • Corporate Income Tax
  • The Concepts of Business Income and Taxable Income
  • Depreciation Schedules
  • Inventory ValuationLoss Carryforward and Loss Carryback
  • Inflation Adjustment
  • Loan Loss Provisioning
  • Issues Relating to Personal and Corporate Income Taxes
  • Integration of Personal and Corporate Income Taxes: Advantages and Disadvantages
  • The Mechanics of Integration
  • Taxation of Capital Gains
  • Debt and Equity Financing
  • The Concept of Cost of Capital: Marginal Effective Tax Rate on Investment
  • Tax Incentives
  • Cash-Flow Tax
  • Payroll Taxes and the Funding of Social Security Systems
  • Asset and Wealth Taxes
  • Business Assets and Receipts TaxesTaxation of Land and Property
  • Taxation of Bequests, Inheritances, and Gifts
  • References
  • V. Taxation and the Open Economy
  • International Trade Taxes
  • Free Trade and Protectionism
  • Measuring the Bias of a Trade Regime: Nominal and Effective Protection
  • Optimal Import Tariffs and Tariff Structure
  • Tariffs on Inputs and Duty Drawbacks
  • Export Duties and Windfall Gains
  • Taxation of Income
  • Source Versus Residence Principle
  • Relief from Double Taxation
  • Aspects of Tax Treaties
  • International Capital FlowsInternational Transfer Pricing and Taxation
  • Treatment of Subsidiaries and Branches
  • Tax Coordination and Harmonization
  • References
  • VI. Special Topics
  • Taxation of Mineral and Petroleum Resources
  • Taxation of the Financial Sector
  • Intergovernmental Fiscal Relations
  • Alternative Methods of Revenue Forecasting and Estimating
  • Presumptive Taxation
  • Minimum Taxes
  • The Interrelationship Between Tax Policy and Tax Administration
  • References
  • VII. Tax Reform and IMF Tax Policy Advice

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