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Incentives for public investment under fiscal rules (English)

The authors explore the relationship between fiscal rules and capital budgeting. The current budgetary approach to limit deficits to a fixed portion of GDP or to balance budgets could undermine incentives to invest in public capital with long-run returns since politicians concerned about electoral prospects would favor expenditures providing immediate benefits to their voters. ... See More +

Policy Research Working Paper WPS3860 MAR 01, 2006

Mintz, Jack M.; Smart, Michael Disclosed

Taxing issues with privatization : a checklist (English)

Privatization has been a popular strategy for improving efficiency in both market and transition economies. The literature on privatization includes broad discussions of pricing techniques but overlooks tax issues. ... See More +

Policy Research Working Paper WPS2348 MAY 31, 2000

Mintz, Jack M.; Chen, Duanjie; Zorotheos, Evangelia

Tax effects on investment in Morocco (English)

This study sought to indicate how the tax system affects the goals of enlarging the role of the private sector and attracting foreign investment. ... See More +

Departmental Working Paper 20958 AUG 31, 1995

Sewell, David; Tsiopoulos, Thomas; Mintz, Jack

Taxation of foreign investment in South Asia (English)

Internal Discussion Paper IDP135 DEC 31, 1993

Mintz, Jack; Tsiopoulos, Thomas Eligible for Disclosure

Corporate income taxation and foreign direct investment in Central and Eastern Europe (English)

This report is based on a detailed analysis of the impact that CEE corporate income tax regimes have on the profitability of foreign investment. ... See More +

Publication 11361 NOV 30, 1992

Mintz, Jack M.; Tsiopoulos, Thomas

Cash flow or income? : the choice of base for company taxation (English)

Considerable interest has been expressed in recent years by tax theorists as well as practitioners, for the taxation of companies based on their cash flow. ... See More +

Journal Article 14232 JUL 31, 1991

Mintz, Jack M.; Seade, Jesus

The World Bank research observer 6 (2) (English)

Development, the environment, and the social rate of discount. Reaching the rural poor through public employment: arguments, evidence, and lessons from South Asia. ... See More +

Publication 17518 JUL 31, 1991

Markandya, Anil; Pearce, David W.; Ravallion, Martin; Mintz, Jack M.; Seade, Jesus; Wakeman-Linn, John; Jimenez, Emmanuel; Lockheed, Marlaine E.; Paqueo, Vicente; Thomas, Vinod; Nash, John

Taxing foreign income in capital-importing countries : Thailand's perspective (English)

This paper proposes a framework for analyzing international-income taxation. The standard approach, involving the user cost of capital, is extended to incorporate the role of tax policy implemented by the home country. ... See More +

Policy Research Working Paper WPS499 SEP 30, 1990

Leechor, Chad; Mintz, Jack M.

The World Bank economic review 4(1) (English)

Do African countries pay more for imports? - Yes. Investment incentives: new money, debt relief, and the critical role of conditionality in the debt crisis. ... See More +

Publication 17593 JAN 31, 1990

Yeats, Alexander J.; Claessens, Stijn; Diwan, Ishac; Cohen, Daniel; Mundlak, Yair; Cavallo, Domingo; Domenech, Roberto; Mintz, Jack M.; Pursell, Garry

Corporate tax holidays and investments (English)

Governments of developing countries commonly adopt tax holidays to encourage investment. This article evaluates the incentives provided by company income tax holidays and explains the importance of the timing of depreciation allowances in determining the effective tax rates and the cost of capital to firms considering additional investment during the holiday. ... See More +

Journal Article 14252 JAN 31, 1990

Mintz, Jack M.

Tax holidays and investments (English)

The tax holiday - an incentive frequently used in developing countries to encourage capital investments - offers benefits for short-term investments but could in fact penalize long-term capital investments. ... See More +

Policy Research Working Paper WPS178 APR 30, 1989

Mintz, Jack M.

Cash flow or income? : the choice of base for company taxation (English)

Considerable interest has been expressed in recent years by tax theorists as well as practitioners, for the taxation of companies based on their cash flow. ... See More +

Policy Research Working Paper WPS177 APR 30, 1989

Mintz, Jack M.; Seade, Jesus