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UID:

Format: 1 online resource (29 p.)

ISBN: 1-4623-1751-0 , 1-4527-4106-9 , 1-4518-6421-3 , 1-282-84038-X , 9786612840388

Series Statement: IMF working paper ; WP/06/161

Content: This paper reviews the tax policy debate in the United States on the move of the corporation tax from its present worldwide basis to a territorial basis, and considers the implications for the United States and the rest of the world. It finds that there is no clear view on whether the move would significantly benefit the United States. Such a move, however, could have significant implications for the rest of the world in terms foreign direct investment (FDI) from the United States, the intensity of tax competition, and tax revenues.

Note: "June 2006." , ""Contents""; ""I. INTRODUCTION""; ""II. INTERNATIONAL TAX RULES: KEY CONCEPTS AND CURRENT PRACTICE""; ""III. ISSUES OF PRINCIPLE""; ""IV. TERRITORIAL OR WORLDWIDE? THE DEBATE IN THE UNITED STATES""; ""V. REST OF THE WORLD�S PERSPECTIVE""; ""VI. CONCLUSION""; ""REFERENCES"" , English

Additional Edition: ISBN 1-4519-8414-6

Language: English

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Format: 1 online resource (73 p.)

ISBN: 1-4755-4376-X , 1-4755-8509-8

Series Statement: IMF country report ;

Content: The Technical Assistance Report on the Philippines’ road map for a pro-growth and equitable tax system is examined. Tax revenue has declined over the last decade in the Philippines owing to generous and expanding tax incentives, tariff rate reduction, deteriorating tax compliance caused by ineffective and inefficient revenue administration, and a gradual erosion of excise revenue owing to nonindexation. One of the key reasons for providing tax incentives in the Philippines is concern that the country needs to be competitive with other countries in the region to attract foreign direct investment.

Note: Description based upon print version of record. , Cover; Contents; Preface; Acronyms; Executive Summary; Tables; 1. Mission Assessment and Key Issues in Implementing Tax Reform Plans; 2. Estimated Revenue Impact; I. Introduction and Progress in Tax Reform; A. Background; B. Progress Made in Implementing the 2010 FAD Mission Recommendations; C. Assessment of the World Bank Recommendations; II. Tax Incentives; A. Overview; B. Effects and Costs of Tax Incentives; C. How does the Philippines Compare with Other Countries?; D. Options for Reforming Tax Incentives; 3. Comparison of Tax Incentive Reform Bills; III. Other CIT Issues; A. Tax Rate , B. CooperativesC. Taxation of Capital Gains; D. International Taxation; E. Thin Capitalization; F. Exchange of Information; IV. Excise Taxes; A. Overview; 4. Regional Comparison of Shares of Taxes; 5 Regional Comparison of Tax Structures, as Share of Total Revenues; B. Specific vs. Ad Valorem Tax Rates and the Mixed Use of Both; 6. Comparison of Regional Cigarette and Alcohol Excise Taxes; 7. The Impact of an Ad Valorem Tax on Retail Prices; C. Earmarking Excise Taxes on Tobacco and Alcohol; D. Tobacco Excises; 8. Effect of Specific Excise on the Relative Price of High Quality Brand , 9. Tax Burden of Current Excise Tax on Tobacco10. The Current Excise Taxes on Tobacco Products and DOF's Proposal; 11. Tax Burden of PHP24 Specific Excise Tax Rate; E. Excise on Alcohol Beverages; 12. The Tax Burden of Excise Taxes on Fermented Liquor and Distilled Spirites: DOF's Proposal; F. Petroleum Excises; G. Excise Taxation of Telecommunication Services; V. Personal Income Tax; A. Rate Schedule; 13. Personal Income Tax: Rate Schedule; 14. Comparison of Maximum Rate Entry Income in Selected Countries; 15. Personal Income Tax: Inflation Adjusted Rate Schedule , B. Taxation of Self-Employed16. The Proposed Tax Brackets; 17. Comparison of Self-Employed and Wage Earners; C. Remittance of Citizen Workers Abroad; VI. Mining Taxation Regime; A. Overview of the Existing Regime; 18. Contribution of the Mining Industry to the Philippine Economy; 19. Revenues from Mining Industry as Share of GDP; B. Necessary Reforms; 20. Current Structure of the Mining Fiscal Regime in the Philippines; 21. Additional Characteristics of the Mining Fiscal Regime in the Philippines; VII. Road Map for Tax Reform; 22. Road Map for Feasible Tax Reform Plans; Appendixes , 1. Main Recommendations of the 2010 FAD Mission2. Regional Comparison of Investment Tax Incentives; 3. Summary of Fiscal Regime for Gold Mining in Selected Gold Producing; 4. Oil Extraction Fiscal Terms in Selected Countries; References , English

Additional Edition: ISBN 1-4755-7197-6

Additional Edition: ISBN 1-4755-0241-9

Language: English

UID:

Format: Online-Ressource (29 p)

Edition: Online-Ausg.

ISBN: 1451864213 , 9781451864212

Series Statement: IMF Working Papers Working Paper No. 06/161

Content: This paper reviews the tax policy debate in the United States on the move of the corporation tax from its present worldwide basis to a territorial basis, and considers the implications for the United States and the rest of the world. It finds that there is no clear view on whether the move would significantly benefit the United States. Such a move, however, could have significant implications for the rest of the world in terms foreign direct investment (FDI) from the United States, the intensity of tax competition, and tax revenues

Additional Edition: Erscheint auch als Druck-Ausgabe Mullins, Peter Moving to Territoriality? Implications for the United States and the Rest of the World Washington, D.C. : International Monetary Fund, 2006 ISBN 9781451864212

Language: English

DOI: 10.5089/9781451864212.001

URL: kostenfrei

URL: kostenfrei

UID:

Format: 1 Videokassette (125 Min.)

Uniform Title: The Medusa touch

Note: Fernsehmitschnitt: Kabel 1 21.06.1997

Language: German

Keywords: Film

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Format: 1 DVD, PAL, Ländercode 2, 104 Min., farb., Dolby digital mono , Beil. , 12 cm

Series Statement: The silver collection

Note: 4:3 , Orig.: Großbritannien, Frankreich 1978 , Engl. - Untertitel engl. für Hörgeschädigte

Language: English

Keywords: Film

UID:

Format: 1 online resource (40 pages)

ISBN: 1-4843-2957-0 , 1-4843-2959-7

Series Statement: IMF Working Papers

Content: This paper suggests that the environmental and commercial features of shale gas extraction do not warrant a significantly different fiscal regime than recommended for conventional gas. Fiscal policies may have a role in addressing some environmental risks (e.g., greenhouse gases, scarce water, local air pollution) though in some cases their net benefits may be modest. Simulation analyses suggest, moreover, that special fiscal regimes are generally less important than other factors in determining shale gas investments (hence there appears little need for them), yet they forego significant revenues.

Note: Cover -- Contents -- Abstract -- I. Introduction -- II. Brief Overview of Shale Gas Industry -- III. Environmental Risks and Policy Responses -- A. Risks -- B. The Role of Fiscal Policy -- C. Alternatives to Taxes -- D. Summary -- IV. Fiscal Regimes -- A. Fiscal Regimes -- B. Modeling Strategy -- C. Results -- V. Conclusions -- Tables -- 1. Summary of Instruments to Address Environmental Risks of Shale Gas -- 2. Parameters for Simulated Projects -- Figures -- 1. Growth of the US Shale Gas Industry -- 2. Top Ten Countries' Technically Recoverable Shale Gas Resources, 2013 -- 3. US Oil and Gas Prices -- 4. Estimated Air Pollution Damages from on-Road Diesel Vehicles -- 5. Impacts of Policies Limiting Shale Gas Production -- 6. Economic Costs of Mispricing Water Supply -- 7. Efficiency of Mitigation Policy Under Uncertainty -- 8. Oklahoma's Effective Royalty Tax on Natural Gas under Alternative Price -- 9. METRs and Breakeven Gas Prices -- 10. Average Effective Tax Rates -- Boxes -- 1. Trends in Natural Gas Prices -- 2. The Regulation of Shale Gas Development in the United States -- 3. Private Information and the Relative Efficiency of Liability vs. Regulations/Taxes -- 4. Common Advice on Extractive Industry Fiscal Regimes -- 5. Indicators used in Fiscal Regime Analysis -- 6. A Closer Look at Shale Incentives in Oklahoma -- 7. Major Differences: Shale vs. Conventional Gas and US vs. Europe -- Appendixes -- A. Details of Fiscal Systems in the Sample Jurisdictions -- B. Further Details on Representative Projects for Fiscal Regime Analysis -- Appendix Tables -- 1. North American Regimes -- 2. Non-North American Regimes -- References.

Additional Edition: ISBN 1-4843-2849-3

Language: English

UID:

Format: 1 online resource (40 pages)

ISBN: 1-4843-2957-0 , 1-4843-2959-7

Series Statement: IMF Working Papers

Content: This paper suggests that the environmental and commercial features of shale gas extraction do not warrant a significantly different fiscal regime than recommended for conventional gas. Fiscal policies may have a role in addressing some environmental risks (e.g., greenhouse gases, scarce water, local air pollution) though in some cases their net benefits may be modest. Simulation analyses suggest, moreover, that special fiscal regimes are generally less important than other factors in determining shale gas investments (hence there appears little need for them), yet they forego significant revenues.

Note: Cover -- Contents -- Abstract -- I. Introduction -- II. Brief Overview of Shale Gas Industry -- III. Environmental Risks and Policy Responses -- A. Risks -- B. The Role of Fiscal Policy -- C. Alternatives to Taxes -- D. Summary -- IV. Fiscal Regimes -- A. Fiscal Regimes -- B. Modeling Strategy -- C. Results -- V. Conclusions -- Tables -- 1. Summary of Instruments to Address Environmental Risks of Shale Gas -- 2. Parameters for Simulated Projects -- Figures -- 1. Growth of the US Shale Gas Industry -- 2. Top Ten Countries' Technically Recoverable Shale Gas Resources, 2013 -- 3. US Oil and Gas Prices -- 4. Estimated Air Pollution Damages from on-Road Diesel Vehicles -- 5. Impacts of Policies Limiting Shale Gas Production -- 6. Economic Costs of Mispricing Water Supply -- 7. Efficiency of Mitigation Policy Under Uncertainty -- 8. Oklahoma's Effective Royalty Tax on Natural Gas under Alternative Price -- 9. METRs and Breakeven Gas Prices -- 10. Average Effective Tax Rates -- Boxes -- 1. Trends in Natural Gas Prices -- 2. The Regulation of Shale Gas Development in the United States -- 3. Private Information and the Relative Efficiency of Liability vs. Regulations/Taxes -- 4. Common Advice on Extractive Industry Fiscal Regimes -- 5. Indicators used in Fiscal Regime Analysis -- 6. A Closer Look at Shale Incentives in Oklahoma -- 7. Major Differences: Shale vs. Conventional Gas and US vs. Europe -- Appendixes -- A. Details of Fiscal Systems in the Sample Jurisdictions -- B. Further Details on Representative Projects for Fiscal Regime Analysis -- Appendix Tables -- 1. North American Regimes -- 2. Non-North American Regimes -- References.

Additional Edition: ISBN 1-4843-2849-3

Language: English

UID:

Format: 1 Online-Ressource (circa 40 Seiten) , Illustrationen

ISBN: 9781484328491

Series Statement: IMF working paper WP/17, 254

Content: This paper suggests that the environmental and commercial features of shale gas extraction do not warrant a significantly different fiscal regime than recommended for conventional gas. Fiscal policies may have a role in addressing some environmental risks (e.g., greenhouse gases, scarce water, local air pollution) though in some cases their net benefits may be modest. Simulation analyses suggest, moreover, that special fiscal regimes are generally less important than other factors in determining shale gas investments (hence there appears little need for them), yet they forego significant revenues

Additional Edition: Erscheint auch als Druck-Ausgabe Daniel, Philip How Should Shale Gas Extraction Be Taxed? Washington, D.C. : International Monetary Fund, 2017 ISBN 9781484328491

Language: English

Keywords: Arbeitspapier ; Graue Literatur

DOI: 10.5089/9781484328491.001

URL: kostenfrei

URL: Volltext  (kostenfrei)

URL: Volltext  (kostenfrei)

URL: kostenfrei

UID:

Format: 1 DVD-Video + 1 Blu-ray-Disc , farbig , 1 Booklet (17 Seiten) , 12 cm

Uniform Title: The medusa touch

Note: Original: Großbritannien, Frankreich 1978 , Extras: Trailer ; Audiokommentar von Regisseur Jack Gold und den Filmhistorikern Kim Newman und Stephen Jones ; featurette "Destroying the abbey" (ca. 18 Minuten) ; Super-8-Fassung (ca. 18 Minuten) ; Bildergalerie mit seltenem Werbematerial und Fotos vom Set ; 16-seitiges Booklet von Oliver Nöding , Destroying the abbey , Deutsch, Englisch - Untertitel: Deutsch, Englisch

Language: German

Keywords: Film

Author information: Burton, Richard 1925-1984