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Zero Corporate Income Tax in Moldova

Zero Corporate Income Tax in Moldova »

Source: Zero Corporate Income Tax in Moldova : Tax Competition and Its Implications for Eastern Europe

Volume/Issue: 2008/203

Series: IMF Working Papers

Author(s): Marcin Piatkowski , and Mariusz Jarmuzek

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 August 2008

ISBN: 9781451870619

Keywords: corporate tax, tax coordination, corporate tax rates, tax revenue, Moldova, Republic of,

Global economic integration intensified tax competition and raised concerns about the resulting "race to the bottom", which could undermine public investment and social spending. The aim of this paper is to test pr...

Zero Corporate Income Tax in Moldova
			: Tax Competition and Its Implications for Eastern Europe

Zero Corporate Income Tax in Moldova : Tax Competition and Its Implications for Eastern Europe »

Volume/Issue: 2008/203

Series: IMF Working Papers

Author(s): Marcin Piatkowski , and Mariusz Jarmuzek

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 August 2008

DOI: http://dx.doi.org/10.5089/9781451870619.001

ISBN: 9781451870619

Keywords: corporate tax, tax coordination, corporate tax rates, tax revenue, Moldova, Republic of,

Global economic integration intensified tax competition and raised concerns about the resulting "race to the bottom", which could undermine public investment and social spending. The aim of this paper is to test pr...

Armenia

Armenia »

Source: Armenia : Recent Economic Developments and Selected Issues

Volume/Issue: 1999/128

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 November 1999

ISBN: 9781451801439

Keywords: banking, banking system, foreign exchange, tax revenues, tax system

This paper reports economic developments in the Republic of Armenia during 1998-99. Prior to August 1998, real GDP growth was strong, inflation had declined to moderate levels, the current account deficit was decli...

Tax Policy

Tax Policy »

Source: Tax Policy : Recent Trends and Coming Challenges

Volume/Issue: 2007/274

Series: IMF Working Papers

Author(s): Tehmina S. Khan , and John Norregaard

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2007

ISBN: 9781451868371

Keywords: Tax reform, personal income tax, corporate income tax, value-added tax, tax wedge, green taxes, taxation, tax revenues, tax rates, tax systems,

This paper provides an overview of the key economic factors that shape tax policy reform in many high-income countries, developing countries, and/or transition economies. The paper describes and evaluates global an...