Corporate income taxes under pressure: why reform is needed and how it could be designed by Ruud de Mooij, Alexander Klemm, Victoria Perry (Editors) published by International Monetary Fund (2021) “In recent years, newspaper headlines have featured terms such…
Revenue implications of destination-based cash-flow taxation by Shafik Hebous, Alexander Klemm and Saila Stausholm published by IMF (2019). “…Results suggest that these spillover effects are sizeable if the adopting country is large and globally integrated. These spillovers generate strong…
Este artigo de Alexander Klemm (IMF) publicado em 01/01/09 fornece uma visão atualizada dos incentivos fiscais para o investimento das empresas. Com base na visão global do ensino teórico e resultados empíricos, ele sugere uma matriz de critérios para…