IMF Publications by Author
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Coelho, Delgado Maria:
2025
Title: Drivers and Effects of Residence and Citizenship by Investment
Series: Working Paper No. 2025/008
Date: January 10, 2025
2022
Title: Gendered Taxes: The Interaction of Tax Policy with Gender Equality
Series: Working Paper No. 2022/026
Date: February 4, 2022
Subject: Capital income Gender Gender inequality Income Labor Labor supply National accounts Women
2021
Title: Brazil: Tax Expenditure Rationalization Within Broader Tax Reform
Series: Working Paper No. 2021/240
Date: September 24, 2021
Subject: Corporate income tax Personal income tax Public financial management (PFM) Social security contributions Tax expenditures Tax incentives Taxes
Title: A Firm Lower Bound: Characteristics and Impact of Corporate Minimum Taxation
Series: Working Paper No. 2021/161
Date: June 8, 2021
Subject: Average effective tax rate Corporate income tax Effective tax rate Income Income tax systems National accounts Tax policy Taxes
2019
Title: Hidden Treasure: The Impact of Automatic Exchange of Information on Cross-Border Tax Evasion
Series: Working Paper No. 2019/286
Date: December 20, 2019
Subject: Anti-money laundering and combating the financing of terrorism (AML/CFT) Bank deposits Banking Crime Double taxation Financial services Offshore financial centers Personal income tax Revenue administration Tax evasion Taxes