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01654cas a2200241 a 4500 |
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AALejournalIMF010054 |
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|c 5.00 USD
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|z 9781451962857
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|a 1018-5941
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|a BD-DhAAL
|c BD-DhAAL
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|a International Monetary Fund.
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|a Tax Credits for Debt Reduction :
|b A Proposal.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 1989.
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| 300 |
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|a 1 online resource (24 pages)
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|a IMF Working Papers
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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| 500 |
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a The incentives for domestic investment in debtor countries are influenced by the terms of their external obligations and by the system of taxation utilized to provide government revenue for debt payments. It is well known that existing debt contracts could be altered to improve the incentives for investment but this has proven difficult to accomplish, perhaps because individual creditors have incentives not to agree to such changes. In this paper we show that a simple tax credit scheme that can be implemented unilaterally by the debtor government can overcome at least some of the inefficiencies caused by existing debt contracts.
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|a Mode of access: Internet
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|a IMF Working Papers; Working Paper ;
|v No. 1989/064
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| 856 |
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/001/1989/064/001.1989.issue-064-en.xml
|z IMF e-Library
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