Giovanni Dell'Ariccia, Deniz Igan, P. Mauro, Hala Moussawi, A. Tieman, A. Zdzienicka
{"title":"Publisher Correction to: The Long Shadow of Public Interventions in the Financial Sector","authors":"Giovanni Dell'Ariccia, Deniz Igan, P. Mauro, Hala Moussawi, A. Tieman, A. Zdzienicka","doi":"10.1057/s41308-022-00169-5","DOIUrl":"https://doi.org/10.1057/s41308-022-00169-5","url":null,"abstract":"","PeriodicalId":47177,"journal":{"name":"Imf Economic Review","volume":"70 1","pages":"251 - 251"},"PeriodicalIF":4.3,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41489459","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Raphael Lafrogne-Joussier, Julien Martin, I. Mejean
{"title":"Supply Shocks in Supply Chains: Evidence from the Early Lockdown in China","authors":"Raphael Lafrogne-Joussier, Julien Martin, I. Mejean","doi":"10.1057/s41308-022-00166-8","DOIUrl":"https://doi.org/10.1057/s41308-022-00166-8","url":null,"abstract":"","PeriodicalId":47177,"journal":{"name":"Imf Economic Review","volume":"71 1","pages":"170 - 215"},"PeriodicalIF":4.3,"publicationDate":"2022-05-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48340779","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Too Big to Fail and Moral Hazard: Evidence from an Epoch of Unregulated Commercial Banking","authors":"T. B. Andersen, P. Jensen","doi":"10.1057/s41308-022-00167-7","DOIUrl":"https://doi.org/10.1057/s41308-022-00167-7","url":null,"abstract":"","PeriodicalId":47177,"journal":{"name":"Imf Economic Review","volume":"70 1","pages":"808 - 830"},"PeriodicalIF":4.3,"publicationDate":"2022-05-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42567915","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Mathias Dolls, C. Fuest, A. Peichl, Christian Wittneben
{"title":"Fiscal Consolidation and Automatic Stabilization: New Results","authors":"Mathias Dolls, C. Fuest, A. Peichl, Christian Wittneben","doi":"10.1057/s41308-022-00162-y","DOIUrl":"https://doi.org/10.1057/s41308-022-00162-y","url":null,"abstract":"","PeriodicalId":47177,"journal":{"name":"Imf Economic Review","volume":"70 1","pages":"420 - 450"},"PeriodicalIF":4.3,"publicationDate":"2022-04-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48096437","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Calamities, Debt, and Growth in Developing Countries","authors":"R. Fan, D. Lederman, Ha Nguyen, Claudio J. Rojas","doi":"10.1057/s41308-023-00200-3","DOIUrl":"https://doi.org/10.1057/s41308-023-00200-3","url":null,"abstract":"","PeriodicalId":47177,"journal":{"name":"Imf Economic Review","volume":"1 1","pages":"1 - 21"},"PeriodicalIF":4.3,"publicationDate":"2022-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43035783","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"For Whom the Levy Tolls: The Case of a Macroprudential Stability Levy in South Korea","authors":"JaeBin Ahn, Youngjune Kim, Hyunjoon Lim","doi":"10.1057/s41308-022-00163-x","DOIUrl":"https://doi.org/10.1057/s41308-022-00163-x","url":null,"abstract":"","PeriodicalId":47177,"journal":{"name":"Imf Economic Review","volume":"70 1","pages":"520 - 559"},"PeriodicalIF":4.3,"publicationDate":"2022-04-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44448904","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Giovanni Dell'Ariccia, Deniz Igan, P. Mauro, Hala Moussawi, A. Tieman, A. Zdzienicka
{"title":"The Long Shadow of Public Interventions in the Financial Sector","authors":"Giovanni Dell'Ariccia, Deniz Igan, P. Mauro, Hala Moussawi, A. Tieman, A. Zdzienicka","doi":"10.1057/s41308-022-00158-8","DOIUrl":"https://doi.org/10.1057/s41308-022-00158-8","url":null,"abstract":"","PeriodicalId":47177,"journal":{"name":"Imf Economic Review","volume":"70 1","pages":"212 - 250"},"PeriodicalIF":4.3,"publicationDate":"2022-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47606302","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Javier Garcia-Bernardo, Petr Janský, Thomas Tørsløv
{"title":"Decomposing Multinational Corporations’ Declining Effective Tax Rates","authors":"Javier Garcia-Bernardo, Petr Janský, Thomas Tørsløv","doi":"10.1057/s41308-022-00157-9","DOIUrl":"https://doi.org/10.1057/s41308-022-00157-9","url":null,"abstract":"<p>We develop a methodology to decompose the observed decline in multinational corporations’ (MNCs’) effective tax rates into several components and quantify the role of tax havens. We apply this methodology to the best available data for MNCs headquartered in the USA – from the Bureau of Economic Analysis – and in the EU – from Orbis – and we arrive at three main findings. First, we estimate that between 2005 and 2015 increased profits in tax havens directly explain only 29% and 1% of the 7% and 9% point declines in effective tax rates for US and EU MNCs, respectively. Second, we find that US MNCs have primarily benefited from domestic tax base reductions, most of which can be explained by sectoral changes, while the statutory rate has remained constant. Third, we show that EU MNCs have mainly benefited from falling domestic statutory rates and we observe similar patterns across EU home countries, host countries and sectors.</p>","PeriodicalId":47177,"journal":{"name":"Imf Economic Review","volume":"68 1","pages":""},"PeriodicalIF":4.3,"publicationDate":"2022-03-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138515696","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}