IMF Publications by Subject
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Taxes:
1991
Title: International Vat Harmonization: Economic Effects
Series: Working Paper No. 1991/022
Date: February 1, 1991
Notes: Also published in Staff Papers, Vol. 38, No. 4, December 1991.
Subject: Cash-flow tax Consumption Consumption taxes Income tax systems National accounts Revenue administration Taxes Value-added tax
Title: Estimating the Base of the Value-Added Tax (VAT) in Developing Countries: The Problem of Exemptions
Series: Working Paper No. 1991/021
Date: February 1, 1991
Subject: Consumption Consumption taxes Effective tax rate National accounts Tax policy Taxes Value-added tax VAT exemptions
1990
Title: Investment in Housing in the United States: A Portfolio Approach: The Possible Effects of Changes in Tax Policy
Series: Working Paper No. 1990/099
Date: October 1, 1990
Notes: This paper analyzes how the elimination of the decuctibility of mortgage interest payments for federal income tax purposes might affect investment in housing.
Subject: External debt Financial institutions Housing Income tax systems Interest payments Mortgages National accounts Stocks Taxes
Title: European Fiscal Harmonization and the French Economy
Series: Working Paper No. 1990/096
Date: October 1, 1990
Notes: Also published in Staff Papers, Vol. 38, No. 2, June 1991.
Subject: Consumption Consumption taxes Income and capital gains taxes National accounts Personal income tax Taxes Value-added tax
Title: Protection and Export Performance in Sub-Saharan Africa
Series: Working Paper No. 1990/083
Date: September 1, 1990
Subject: Exports Imports International trade Tariffs Taxes Trade barriers Trade policy
Title: Tax Policy and Reform for Foreign Direct Investment in Developing Countries
Series: Working Paper No. 1990/070
Date: July 1, 1990
Subject: Balance of payments Corporate income tax Corporate taxes Foreign direct investment Income and capital gains taxes Income tax systems Tax incentives Taxes
Title: Fiscal Policy in Open Developing Economies
Series: Books
Date: June 15, 1990
Subject: Expenditure Export earnings Exports International trade Revenue administration Tariffs Taxes Taxes on trade
Title: The Integration of Macro and Microeconomic Relations in Dynamic Policy Models: The Case of Saving and Investment Behavior
Series: Working Paper No. 1990/034
Date: April 1, 1990
Subject: Capital income tax Econometric analysis Fiscal policy General equilibrium models Income National accounts Private savings Taxes
1989
Title: Fiscal Policy, Stabilization, and Growth in Developing Countries
Series: Books
Date: June 15, 1989
Notes: Reprinted 1992.
Subject: Budget planning and preparation Expenditure Government debt management Inflation Prices Public financial management (PFM) Revenue administration Taxes Taxes on trade
1988
Title: The Impact of Macroeconomic Policieson the Level of Taxation (andon the Fiscal Balance) in Developing Countries
Series: Working Paper No. 1988/095
Date: October 24, 1988
Subject: Exchange rates External debt Foreign exchange Imports Inflation International trade Prices Revenue administration Tariffs Taxes