Dinar Prihardini's Books

Meeting the Sustainable Development Goals in Small Developing States with Climate Vulnerabilities: Cost and Financing

By: International Monetary Fund

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Meeting the Sustainable Development Goals in Small Developing States with Climate Vulnerabilities: Cost and Financing

By: International Monetary Fund

Small Developing States (SDS) face substantial challenges in achieving sustainable development. Many of these challenges relate to the small size and limited diversification of their economies. SDS are also among the most vulnerable countries to the impact of climate change and natural disasters. Meeting SDS sustainable development goals goes hand-in-hand with building their climate resilience. But the additional costs to meet development and resilience objectives are substantial and difficult to finance. This work adapts the IMF SDG Costing methodology to capture the unique characteristics and challenges of climate-vulnerable SDS. It also zooms into financing options, estimating domestic tax potential and discussing the possibility of accessing ‘climate funds.’

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International Monetary Fund

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ISBN 10

1513571575

ISBN 13

9781513571577

An Assessment of Global Formula Apportionment

By: Ruud A. de Mooij,Ms.Li Liu,Dinar Prihardini

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An Assessment of Global Formula Apportionment

By: Ruud A. de Mooij,Ms.Li Liu,Dinar Prihardini

Formula apportionment as a way to attribute taxable profits of multinationals across jurisdictions is receiving increased attention. This paper reviews existing literature and discusses experiences in selective federal states to evaluate the economic properties of formula apportionment relative to the current international tax regime that is based on separate accounting. It highlights major advantages, such as the elimination of profit shifting within multinational groups; and it discusses new distortions and the impact on tax competition. The analysis exploits different datasets to assess the direct revenue implications for individual countries under alternative formulas. The distributional effects across countries are found to be large, reflecting major discrepancies between where profits are currently attributed and where factors of production are located or sales take place. The largest losses appear in investment hubs (i.e. countries with a disproportionate ratio of foreign direct investment to GDP), while several large advanced countries are likely to gain. Developing countries gain most likely if employment receives a large weight in the formula; they also tend to benefit, on average, from a formula based on sales by destination.

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International Monetary Fund

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ISBN 10

1513517201

ISBN 13

9781513517209

Excess Profit Taxes: Historical Perspective and Contemporary Relevance

By: Mr. Shafik Hebous,Dinar Prihardini,Nate Vernon

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Excess Profit Taxes: Historical Perspective and Contemporary Relevance

By: Mr. Shafik Hebous,Dinar Prihardini,Nate Vernon

This paper discusses the design of excess profits taxes (EPTs) that gained renewed interest following the COVID-19 outbreak and the recent surge in energy prices. EPTs can be designed as an efficient tax only falling on economic rent, like an allowance for corporate capital, and drawing some parallels with current proposals for reforming multinationals’ taxation. EPTs can be permanent or temporary as an add-on to the corporate income tax to support revenue during an adverse shock episode. The latter reflects experiences with EPTs during and after the World Wars. Different from that era, though, profit shifting is now a challenge. Estimation using firm-level data suggest that, at present, locations of excess profit across countries are consistent with profit shifting practices by multinationals. Destination-based EPTs can address this concern. Estimates suggest that a 10 percent EPT on the globally consolidated accounts of multinationals (on top of the current corporate income tax), with the EPT base being allocated using sales, raises global revenue by 16 percent of corporate income tax revenues. The analysis suggests that international coordination would be desirable to mitigate the risks of profit shifting and tax competition. Eventually, EPTs could mark an evolution of corporate taxation toward a non-distortionary rent tax.

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International Monetary Fund

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ISBN 13

9798400221729

Digitalization and Taxation in Asia

By: Ms. Era Dabla-Norris,Ruud de Mooij,Andrew Hodge,Jan Loeprick,Dinar Prihardini,Ms. Alpa Shah,Sebastian Beer,Sonja Davidovic,Arbind M Modi,Fan Qi

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Digitalization and Taxation in Asia

By: Ms. Era Dabla-Norris,Ruud de Mooij,Andrew Hodge,Jan Loeprick,Dinar Prihardini,Ms. Alpa Shah,Sebastian Beer,Sonja Davidovic,Arbind M Modi,Fan Qi

Digitalization in Asia is pervasive, unique, and growing. It stands out by its sheer scale, with internet users far exceeding numbers in other regions. This facilitates e-commerce in markets that are large by international standards, supported by innovative payment systems and featuring major corporate players, including a number of large, home-grown, highly digitalized businesses (tech giants) that rival US multinational enterprises (MNEs) in size. Opportunity for future growth exists, as a significant population share remains unconnected.

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International Monetary Fund

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ISBN 10

1513577425

ISBN 13

9781513577425

Stacking Up the Benefits: Lessons from India’s Digital Journey

By: Cristian Alonso,Tanuj Bhojwani,Emine Hanedar,Dinar Prihardini,Gerardo Uña,Kateryna Zhabska

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Stacking Up the Benefits: Lessons from India’s Digital Journey

By: Cristian Alonso,Tanuj Bhojwani,Emine Hanedar,Dinar Prihardini,Gerardo Uña,Kateryna Zhabska

Foundational digital public infrastructure (DPI), consisting of unique digital identification, payments system and data exchange layer has the potential to support the transformation of the economy and support inclusive growth. India’s foundational DPI, called India Stack, has been harnessed to foster innovation and competition, expand markets, close gaps in financial inclusion, boost government revenue collection and improve public expenditure efficiency. India’s journey in developing a world-class DPI highlights powerful lessons for other countries embarking on their own digital transformation, in particular a design approach that focuses on shared building blocks and supporting innovation across the ecosystem.

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International Monetary Fund

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ISBN 13

9798400240416

Upgrading Fiscal Frameworks in Asia-Pacific

By: Enrique Flores,Pranav Gupta,Miss Yinqiu Lu,Mr. Paulo A Medas,Dinar Prihardini,Hoda Selim,Weining Xin,Mr. Masafumi Yabara

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Upgrading Fiscal Frameworks in Asia-Pacific

By: Enrique Flores,Pranav Gupta,Miss Yinqiu Lu,Mr. Paulo A Medas,Dinar Prihardini,Hoda Selim,Weining Xin,Mr. Masafumi Yabara

This paper seeks to guide the reform of fiscal frameworks in Asia-Pacific in the context of calls for a more active fiscal policy in a shock-prone world. It highlights that the cost of fiscal support is large and that fiscal frameworks, including fiscal rules, are being put to the test given the sharp increase in debt, high interest and weaker growth prospects. The stress is only compounded by long-term challenges like aging populations, climate change and the need to deliver on the sustainable development goals. In this context, it is timely to review the effectiveness of fiscal policy in Asia-Pacific and seek for ways to strengthen fiscal frameworks. After the global financial crisis, fiscal policy in Asia-Pacific became more countercylical and stronger than in other regions—especially in advanced economies. The paper shows that the degree of countercyclicality has been asymetric, with larger responses during periods of weak growth, and in particular in response to large shocks—the global financial crisis and the pandemic. It highlights that responses to the pandemic were large and used a wide range of tools, and how fiscal and monetary policy complemented each as they responded to large shocks. It looks into the deterioration of debt dynamics in Asia-Pacific, as public debt has been rising persistently across most countries driven by declining growth and rising deficits—particualrly after the global financial crisis for advanced economies and after the pandemic for emerging market and low income countries. The paper reviews fiscal frameworks across Asia-Pacific, including the use of fiscal rules, medium-term fiscal frameworks, and fiscal councils. It describes the characteristics of fiscal rules, which usually focus on debt and budget balances and are set by law but tend to lack well-specified enforcement mechanism or escape clauses. It highlights that compliance with the rules has worsened following the pandemic as—in contrast with the outturns before the pandemic--Asia-Pacific countries tend to show larger deviations relative to other regions. It also shows that despite the increase adoption of medium-term fiscal frameworks in Asia-Pacific forward guidance has been hampered by the lack of binding targets and ex-post analysis. Moreover, they do not seem to have resulted in better macro-fiscal forecast in part due to weak capacity and enforcement, lack of integration with the annual budget, and exposure to shocks—with risk analysis mostly limited to qualitative discussions. Proposed reforms seek to implement a comprehensive, risk-based approach to public finances. They focus on strengthening the medium-term orientation of fiscal policy through credible medium-term fiscal plans, fiscal rules linked to the medium-term strategy and the annual budgets, and a stronger reliance on fiscal councils. They also emphasize the need for a broader view of the public sector as fiscal policy is being conducted through multiple channels, which requires assessing and managing vulnerabilities and a significant improvement in fiscal statistics. They also address aging and climate change by focusing on assessing large intergenerational trade-offs, reporting on long-term debt dynamics, and on green medium-term fiscal frameworks that incorporate the effects of climate change and climate policies.

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International Monetary Fund

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ISBN 13

9798400284915

Scaling Up Climate Mitigation Policy in Germany

By: Mr. Simon Black,Ms. Ruo Chen,Ms. Aiko Mineshima,Victor Mylonas,Ian W.H. Parry,Dinar Prihardini

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Scaling Up Climate Mitigation Policy in Germany

By: Mr. Simon Black,Ms. Ruo Chen,Ms. Aiko Mineshima,Victor Mylonas,Ian W.H. Parry,Dinar Prihardini

Germany has set national greenhouse emissions targets of a 65 percent reduction below 1990 levels by 2030 and net zero emissions by 2045, along with various sectoral emissions goals. To achieve these targets, the government has introduced multi-pronged policy measures, including a national emissions trading system (ETS), which complements the ETS at the EU level. This paper shows the substantial variation in the price responsiveness of emissions across sectors and thus prices implied by sectoral targets. It proposes the following measures to help Germany meet emissions targets with greater certainty and cost effectiveness: (i) further strengthening carbon pricing, for example through automatically rising price floors for the national ETS after 2026; (ii) harmonizing carbon pricing to reduce cross-sector differences in marginal abatement costs; and (iii) introducing feebates (revenue neutral taxsubsidy schemes) to reinforce incentives at the sectoral level. The paper also studies the distributional impact of higher carbon pricing and suggests that reducing social security contributions can mitigate the regressive direct impact of higher carbon pricing on lowerincome households. Concerns with carbon leakages and firms’ competitiveness are best addressed through agreeing on an international carbon price floor.

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International Monetary Fund

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ISBN 10

1513594958

ISBN 13

9781513594958

Excess Profit Taxes: Historical Perspective and Contemporary Relevance

By: Mr. Shafik Hebous,Dinar Prihardini,Nate Vernon

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Excess Profit Taxes: Historical Perspective and Contemporary Relevance

By: Mr. Shafik Hebous,Dinar Prihardini,Nate Vernon

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International Monetary Fund

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ISBN 13

9798400221729

Stacking Up the Benefits: Lessons from India’s Digital Journey

By: Cristian Alonso,Tanuj Bhojwani,Emine Hanedar,Dinar Prihardini,Gerardo Uña,Kateryna Zhabska

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Stacking Up the Benefits: Lessons from India’s Digital Journey

By: Cristian Alonso,Tanuj Bhojwani,Emine Hanedar,Dinar Prihardini,Gerardo Uña,Kateryna Zhabska

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International Monetary Fund

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ISBN 13

9798400240416

Upgrading Fiscal Frameworks in Asia-Pacific

By: Enrique Flores,Pranav Gupta,Miss Yinqiu Lu,Mr. Paulo A Medas,Dinar Prihardini,Hoda Selim,Weining Xin,Mr. Masafumi Yabara

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Upgrading Fiscal Frameworks in Asia-Pacific

By: Enrique Flores,Pranav Gupta,Miss Yinqiu Lu,Mr. Paulo A Medas,Dinar Prihardini,Hoda Selim,Weining Xin,Mr. Masafumi Yabara

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ISBN 13

9798400284915

An Assessment of Global Formula Apportionment

By: Ruud A. de Mooij,Ms.Li Liu,Dinar Prihardini

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An Assessment of Global Formula Apportionment

By: Ruud A. de Mooij,Ms.Li Liu,Dinar Prihardini

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International Monetary Fund

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ISBN 10

1513516256

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9781513516257

Digitalization and Taxation in Asia

By: Ms. Era Dabla-Norris,Ruud de Mooij,Andrew Hodge,Jan Loeprick,Dinar Prihardini,Ms. Alpa Shah,Sebastian Beer,Sonja Davidovic,Arbind M Modi,Fan Qi

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Digitalization and Taxation in Asia

By: Ms. Era Dabla-Norris,Ruud de Mooij,Andrew Hodge,Jan Loeprick,Dinar Prihardini,Ms. Alpa Shah,Sebastian Beer,Sonja Davidovic,Arbind M Modi,Fan Qi

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International Monetary Fund

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1513577425

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9781513577425

Meeting the Sustainable Development Goals in Small Developing States with Climate Vulnerabilities: Cost and Financing

By: International Monetary Fund

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Meeting the Sustainable Development Goals in Small Developing States with Climate Vulnerabilities: Cost and Financing

By: International Monetary Fund

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International Monetary Fund

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ISBN 10

1513571575

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9781513571577

International Taxation and Luxembourg’s Economy

By: Ruud A. de Mooij,Dinar Prihardini,Antje Pflugbeil,Mr.Emil Stavrev

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International Taxation and Luxembourg’s Economy

By: Ruud A. de Mooij,Dinar Prihardini,Antje Pflugbeil,Mr.Emil Stavrev

Luxembourg receives ample investment from multinational corporations, in part due to some attractive features in its international tax rules. Around 95 percent of these foreign investments pass through Luxembourg via companies performing holding and/or intra-group financing activities. While their contribution to Luxembourg’s economy is modest relative to their large overall balance sheets, they still generate around 3 percent of GDP in tax revenue, create almost 4500 direct jobs, and spend almost 3 percent of GDP on salaries and purchases of business services. Ongoing changes in the international corporate tax framework pose risks to these economic contributions, which this paper attempts to quantify. It also discusses options for reforms in Luxembourg’s tax system that could help offset adverse revenue and economic effects.

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INTERNATIONAL MONETARY FUND

Published Date

ISBN 10

1513560921

ISBN 13

9781513560922

Scaling Up Climate Mitigation Policy in Germany

By: Mr. Simon Black,Ms. Ruo Chen,Ms. Aiko Mineshima,Victor Mylonas,Ian W.H. Parry,Dinar Prihardini

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Scaling Up Climate Mitigation Policy in Germany

By: Mr. Simon Black,Ms. Ruo Chen,Ms. Aiko Mineshima,Victor Mylonas,Ian W.H. Parry,Dinar Prihardini

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1513594958

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9781513594958

Book's by Dinar Prihardini

Meeting the Sustainable Development Goals in Small Developing States with Climate Vulnerabilities: Cost and Financing

Meeting the Sustainable Development Goals in Small Developing States with Climate Vulnerabilities: Cost and Financing

An Assessment of Global Formula Apportionment

An Assessment of Global Formula Apportionment

Excess Profit Taxes: Historical Perspective and Contemporary Relevance

Excess Profit Taxes: Historical Perspective and Contemporary Relevance

Digitalization and Taxation in Asia

Digitalization and Taxation in Asia

Stacking Up the Benefits: Lessons from India’s Digital Journey

Stacking Up the Benefits: Lessons from India’s Digital Journey

Upgrading Fiscal Frameworks in Asia-Pacific

Upgrading Fiscal Frameworks in Asia-Pacific

Scaling Up Climate Mitigation Policy in Germany

Scaling Up Climate Mitigation Policy in Germany

Excess Profit Taxes: Historical Perspective and Contemporary Relevance

Excess Profit Taxes: Historical Perspective and Contemporary Relevance

Stacking Up the Benefits: Lessons from India’s Digital Journey

Stacking Up the Benefits: Lessons from India’s Digital Journey

Upgrading Fiscal Frameworks in Asia-Pacific

Upgrading Fiscal Frameworks in Asia-Pacific

An Assessment of Global Formula Apportionment

An Assessment of Global Formula Apportionment

Digitalization and Taxation in Asia

Digitalization and Taxation in Asia

Meeting the Sustainable Development Goals in Small Developing States with Climate Vulnerabilities: Cost and Financing

Meeting the Sustainable Development Goals in Small Developing States with Climate Vulnerabilities: Cost and Financing

International Taxation and Luxembourg’s Economy

International Taxation and Luxembourg’s Economy

Scaling Up Climate Mitigation Policy in Germany

Scaling Up Climate Mitigation Policy in Germany

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