IMF Publications by Subject
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Revenue administration:
1993
Title: A Primeron Tax Evasion
Series: Working Paper No. 1993/021
Date: March 1, 1993
Notes: Also published in Staff Papers, Vol. 40, No. 4, December 1993.
Subject: Compliance costs Income tax systems Revenue administration Tax administration core functions Tax evasion Taxes
Title: Auctions: Theory and Possible Applications to Economies in Transition
Series: Working Paper No. 1993/012
Date: February 1, 1993
Notes: Assesses various auction techniques to price and allocate government securities, refinance credit, foreign exchange, and state assets in the context of privatization programs. Also published in Staff Papers, Vol. 40, No. 3, September 1993.
Subject: Credit Financial institutions Foreign exchange Government securities Institutional arrangements for revenue administration Money Revenue administration Securities
Title: Spain: Converging with the European Community
Series: Occasional Paper No. 1993/001
Date: January 15, 1993
Subject: Banking Commercial banks Expenditure Financial institutions Income and capital gains taxes Income tax systems Revenue administration Taxes Total expenditures
1992
Title: U.S. State and Local Government Finances Over the Current Cycle
Series: Working Paper No. 1992/112
Date: December 1, 1992
Subject: Economic sectors Expenditure Fiscal policy Fiscal stance Public sector Revenue administration Total expenditures
Title: Improving Tax Administration in Developing Countries
Series: Books
Date: September 15, 1992
Notes: The papers included in the volume were prepared for a symposium sponsored by the Instituto de Estudios Fiscales of the Ministry of Finance of Spain.
Subject: Income Income and capital gains taxes Income tax systems National accounts Personal income Revenue administration Tax administration core functions Taxes Value-added tax
Title: Treatment of Intercompany Transfer Pricing for Tax Purposes: A Survey of Legislative and Administrative Issues
Series: Working Paper No. 1992/077
Date: September 1, 1992
Subject: Double taxation National accounts Personal income Revenue administration Tax avoidance Taxes Transfer pricing Transfer pricing rules
Title: Tax Farming: A Radical Solution for Developing Country Tax Problems?
Series: Working Paper No. 1992/070
Date: September 1, 1992
Notes: Also published in Staff Papers, Vol. 40, No. 1, March 1993.
Subject: Agricultural tax Financial institutions Loans Revenue administration Tax administration core functions Tax collection Tax incentives Tax law Tax policy Taxes
Title: The Fiscal Dimensions of Adjustment in Low-Income Countries
Series: Occasional Paper No. 1992/010
Date: June 16, 1992
Subject: Economic sectors Expenditure Fiscal consolidation Fiscal policy Public enterprises Public sector Revenue administration Tax administration core functions
Title: Fiscal Policies in Economies in Transition
Series: Policy Discussion Paper No.
Date: June 1, 1992
Notes: English version reprinted March 1995.
Subject: Budget planning and preparation Expenditure Income National accounts Public financial management (PFM) Revenue administration Tax administration core functions Taxes Value-added tax
Title: A Taxon Gross Assets of Enterprises as a Form of Presumptive Taxation
Series: Working Paper No. 1992/016
Date: February 1, 1992
Subject: Income and capital gains taxes Income tax systems National accounts Personal income Presumptive tax Revenue administration Taxes