Tax Concessions and Foreign Direct Investment in the Eastern Caribbean Currency Union /

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Many developing economies are heavily exposed to commodity markets, leaving them vulnerable to the vagaries of international commodity prices. This paper examines the use of commodity options-including plain vanilla, risk reversal, and barrier options-to hedge such risk. It then proposes the use of...

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Bibliographic Details
Call Number:Libro Electrónico
Main Author: Goyal, Rishi
Corporate Author: International Monetary Fund
Other Authors: Chai, Jingqing
Format: Electronic eBook
Language:Inglés
Published: Washington, D.C. : International Monetary Fund, 2008.
©2008
Series:IMF Working Papers.
Subjects:
Eastern Caribbean Currency Union.
Eastern Caribbean Currency Union
Tax credits > Caribbean Area > Econometric models.
Investments, Foreign > Caribbean Area > Econometric models.
Monetary unions > Caribbean Area > Econometric models.
Crédit d'impôt > Caraïbes (Région) > Modèles économétriques.
Investissements étrangers > Caraïbes (Région) > Modèles économétriques.
Unions monétaires > Caraïbes (Région) > Modèles économétriques.
Investments, Foreign > Econometric models
Monetary unions > Econometric models
Caribbean Area
Online Access:Texto completo
Table of Contents:
  • I. Introduction; II. Tax Concessions in the ECCU; A. Firm-Level Analysis; Figures; 1. Regional Comparisons: GDP Growth and Tourism Receipts; Tables; 1. Firm Size and Concessions: A Rank Correlation Analysis; B. Purposes of Concessions; III. Revenue Costs of Concessions; 2. Concessions by Purpose; A. Exemptions from Import Duties and Taxes; 3. ECCU: Customs Revenue Losses from Concessions; 2. ECCU: Import-Related Taxes and Revenue Forgone from Concessions; B. Corporate Income Tax Holidays; 3. ECCU: Corporate Income Taxes and Revenue Forgone from Concessions
  • 4. ECCU: Corporate Income Tax CollectionsC. Revenue Collection from Removing Concessions: An Elasticies Approach; IV. Benefits of Incentives: FDI Performance in the ECCU; 5. Revenue Gains from the Removal of Concessions: An Elasticities Approach; 6. FDI Performance Index; 4. FDI/GDP and Tax Concessions; 7. Data for Cross-Country Regression Analysis: Summary Statistics; 5. FDI/GDP and FDI Restrictions Index; 6. FDI/GDP and FDI Incentives Index; 7. FDI/GDP and Statutory Corporate Income Tax Rate; 8. FDI/GDP and Statutory Import-Related Tax Rate
  • 8. Cross-Country Ordinary Least Square Regressions: Dependent Variable Ln (FDI/GDP)V. Policy Alternatives; 9. Cross-Country Ordinary Least Square Regressions: Dependent Variable Ln (FDI per capita); 10. Tax Holidays: An Illustrative Example; 11. Accelerated Depreciation and Loss Carry Forward: An Illustrative Example; VI. Conclusions; Appendices; I. Calculating the Change in Revenue from Removing Import-Related Tax Concessions; II. Constructing Foreign Direct Investment Regime Indices; Appendix Tables; II. 1. Government Policies Toward Foreign Direct Investment; References

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