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Tax allowances:

1994

1993

Title: Recent U.S. Investment Incentives

Author: Towe, M Christopher

Series: Working Paper No. 1993/092

Date: December 1, 1993

Notes: Describes the incentives that were contained in the February 1993 Budget and estimates their effect on the use cost of capital.

Subject: Corporate income tax Depreciation Investment incentives National accounts Tax allowances Tax incentives Taxes

Title: Cash-Flow Tax

Author: Schutte, Christian ; Parthasarathi Shome

Series: Working Paper No. 1993/002

Date: January 1, 1993

Notes: Also published in Staff Papers, Vol. 40, No. 3, September 1993.

Subject: Cash-flow tax Corporate income tax Income and capital gains taxes Income tax systems Tax allowances Taxes

1991

Title: Key Questions in Considering a Value-Added Tax for Central and Eastern European Countries

Author: Cnossen, Sijbren

Series: Working Paper No. 1991/069

Date: July 1, 1991

Notes: Also published in Staff Papers, Vol. 39, No. 2, June 1992.

Subject: Income and capital gains taxes Income tax systems Sales tax Tax allowances Taxes Value-added tax

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