IMF Publications by Subject
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Taxes:
2021
Title: How Does Profit Shifting Affect the Balance of Payments?
Series: Working Paper No. 2021/041
Date: February 19, 2021
Subject: Balance of payments Current account Current account balance Income International trade National accounts Taxes Trade balance Transfer pricing
Title: Encouraging Formal Invoicing and Reducing the VAT Impact on Low-Income individuals
Series: Working Paper No. 2021/040
Date: February 19, 2021
Subject: Consumption Credit Income Money National accounts Personal income tax Taxes Value-added tax
Title: Central African Economic and Monetary Community (CEMAC): Staff Report on the Common Policies of Member Countries, and Common Policies in Support of Member Countries Reform Programs-Press Release; Staff Report; and Statement by the Executive Director for the Central African Economic and Monetary Community
Series: Country Report No. 2021/021
Date: January 22, 2021
Subject: COVID-19 Credit Fiscal policy Fiscal stance Foreign exchange Foreign exchange regulations Health Oil prices Oil, gas and mining taxes Prices Public debt Taxes
2020
Title: Tax Policy and Inclusive Growth
Series: Working Paper No. 2020/271
Date: December 4, 2020
Subject: Capital income tax Corporate income tax Income Income and capital gains taxes Income tax systems National accounts Taxes
Title: Reconsidering Climate Mitigation Policy in the UK
Series: Working Paper No. 2020/268
Date: December 4, 2020
Subject: Carbon tax Climate change Environment Expenditure Greenhouse gas emissions National accounts Public expenditure review Taxes Transportation
Title: International Taxation and Luxembourg’s Economy
Series: Working Paper No. 2020/264
Date: November 25, 2020
Subject: Asset and liability management Corporate income tax Environmental taxes Income National accounts Revenue administration Special purpose vehicle Taxes
Title: Ukraine: Technical Assistance Report—A Follow-Up on Distributed Profit Tax, BEPS Implementation, Voluntary Disclosure Program, and Indirect Methods for Determining Taxable Income
Series: Country Report No. 2020/302
Date: November 23, 2020
Subject: Controlled foreign corporation rules Double taxation Income and capital gains taxes Legal support in revenue administration National accounts Personal income Revenue administration Taxes
Title: Chile: Technical Assistance Report—Assessment of Tax Expenditures and Corrective Taxes
Series: Country Report No. 2020/305
Date: November 19, 2020
Subject: Corporate income tax Income National accounts Personal income Personal income tax Taxes Value-added tax
Title: Tax Evasion from Cross-Border Fraud: Does Digitalization Make a Difference?
Series: Working Paper No. 2020/245
Date: November 13, 2020
Subject: Digitalization Imports International trade Revenue administration Tariffs Tax evasion Taxes Technology Value-added tax
Title: The Great Lockdown: International Risk Sharing Through Trade and Policy Coordination
Series: Working Paper No. 2020/242
Date: November 13, 2020
Subject: Consumption Consumption taxes COVID-19 Health International trade Labor National accounts Taxes Terms of trade