At A Cost : The Real Effects of Thin Capitalization Rules /

At A Cost : The Real Effects of Thin Capitalization Rules /

Thin capitalization rules (TCRs) aim to mitigate profit shifting by multinational corporations (MNCs) but, by raising the cost of capital for affected affiliates, can also negatively affect real investment. Exploiting unique panel data on multinational companies in 34 countries during 2006-2014, we...

पूर्ण विवरण

ग्रंथसूची विवरण
मुख्य लेखक:	Mooij, Ruud A.
अन्य लेखक:	Liu, Li
स्वरूप:	पत्रिका
भाषा:	English
प्रकाशित:	Washington, D.C. : International Monetary Fund, 2021.
श्रृंखला:	IMF Working Papers; Working Paper ; No. 2021/023
विषय:	Business Taxes and Subsidies Corporate Tax Policy Debt Shifting Multinational Investment Thin Capitalization Rules
ऑनलाइन पहुंच:	Full text available on IMF

समान संसाधन

Pareto-Improving Minimum Corporate Taxation /
द्वारा: Hebous, Shafik
प्रकाशित: (2021)

Corporate Income Tax Harmonization and Capital Allocation : Corporate Income Tax Harmonization and Capital Allocation.
प्रकाशित: (1990)

The Impact of the Tax Cuts and Jobs Act on Foreign Investment in the United States /
द्वारा: Matheson, Thornton
प्रकाशित: (2022)

Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods /
द्वारा: Brondolo, John
प्रकाशित: (2021)

Home or Away? : Profit Shifting with Territorial Taxation /
द्वारा: Langenmayr, Dominika
प्रकाशित: (2022)

The International Diffusion of Policies for Climate Change Mitigation /
द्वारा: Linsenmeier, Manuel
प्रकाशित: (2022)

Policy Sequencing Towards Carbon Pricing : Empirical Evidence From G20 Economies and Other Major Emitters /
द्वारा: Linsenmeier, Manuel
प्रकाशित: (2022)

ISORA 2018 : Understanding Revenue Administration /
द्वारा: Crandall, William
प्रकाशित: (2021)

Digitalization and Tax Compliance Spillovers : Evidence from a VAT e-Invoicing Reform in Peru /
द्वारा: Bellon, Matthieu
प्रकाशित: (2022)

A Firm Lower Bound : Characteristics and Impact of Corporate Minimum Taxation /
द्वारा: Aslam, Aqib
प्रकाशित: (2021)

Capital Income Taxation in the Netherlands /
द्वारा: Klemm, Alexander
प्रकाशित: (2021)

Pandemic, Poverty, and Inequality : Evidence from India /
द्वारा: Bhalla, Surjit
प्रकाशित: (2022)

Policy Inconsistency and External Debt Service.
प्रकाशित: (1990)

The Revenue Administration Gap Analysis Program : An Analytical Framework for Personal Income Tax Gap Estimation.
प्रकाशित: (2021)

A Guide and Tool for Projecting Public Debt and Fiscal Adjustment Paths with Local- and Foreign-Currency Debt /
द्वारा: Acosta Ormaechea, Santiago
प्रकाशित: (2021)

DIGNAR-19 Toolkit Manual /
द्वारा: Aligishiev, Zamid
प्रकाशित: (2021)

Gendered Taxes : The Interaction of Tax Policy with Gender Equality /
द्वारा: Coelho, Maria
प्रकाशित: (2022)

Theory and Policy : A Commenton Dixit andon Current Tax Theory /
द्वारा: Tanzi, Vito
प्रकाशित: (1992)

Distributional Effects of Tax Reforms in Japan : Micro-simulation Approach /
द्वारा: Hisanaga, Takuma
प्रकाशित: (2022)

Promoting Innovation : The Differential Impact of R and D Subsidies /
द्वारा: Cherif, Reda
प्रकाशित: (2022)

How to Manage Value-Added Tax Refunds /
द्वारा: Pessoa, Mario
प्रकाशित: (2021)

Revenue Administration : Compliance Risk Management; Overarching Framework to Drive Revenue Performance /
द्वारा: Betts, Susan
प्रकाशित: (2022)

Modeling the U.S. Climate Agenda : Macro-Climate Trade-offs and Considerations /
द्वारा: Barrett, Philip
प्रकाशित: (2021)

Excess Profit Taxes : Historical Perspective and Contemporary Relevance /
द्वारा: Hebous, Shafik
प्रकाशित: (2022)

Determinants and Effects of Countries' External Capital Structure : A Firm-Level Analysis /
द्वारा: Herman, Uros
प्रकाशित: (2022)

Measuring Carbon Emissions of Foreign Direct Investment in Host Economies /
द्वारा: Borga, Maria
प्रकाशित: (2022)

State Institutions and Tax Capacity : An Empirical Investigation of Causality /
द्वारा: Akanbi, Olusegun Ayodele
प्रकाशित: (2019)

Public Disclosure of Taxpayer Information as a Measure to Improve Tax Compliance /
द्वारा: Nakayama, Kiyoshi
प्रकाशित: (2021)

Keeping it Simple-Efficiency Costs of Fixed Margin Regimes in Transfer Pricing /
द्वारा: Beer, Sebastian
प्रकाशित: (2022)

Integrating the Collection of Social Insurance Contributions and Personal Income Taxes.
प्रकाशित: (2021)

Tax Policy : Designing and Drafting a Domestic Law to Implement a Tax Treaty /
द्वारा: Nakayama, Kiyoshi
प्रकाशित: (2011)

Finanzas y Desarrollo, diciembre de 2014.
प्रकाशित: (2014)

Tax Administration : Designing a Business Continuity Plan for an Epidemic /
द्वारा: Brondolo, John
प्रकाशित: (2020)

Mr. Taylor and the Central Bank : Two Inference Exercises /
द्वारा: Luna, Francesco
प्रकाशित: (2019)

Armenia : Technical Assistance Report-Upgrading Fiscal Rules.
प्रकाशित: (2017)

A Noteon Debt Reduction and Echonomic Efficiency.
प्रकाशित: (1990)

Use of Technology in Tax Administrations 1 : Developing an Information Technology Strategic Plan (ITSP) /
द्वारा: Cotton, Margaret
प्रकाशित: (2017)

Evaluating Policy Rules Under Imperfect Credibility /
द्वारा: Masson, Paul
प्रकाशित: (1991)

Loss-of-Learning and the Post-Covid Recovery in Low-Income Countries /
द्वारा: Buffie, Edward
प्रकाशित: (2022)

Business Continuity Planning for Government Cash and Debt Management /
द्वारा: Balibek, Emre
प्रकाशित: (2021)