IMF Publications by Subject
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Effective tax rate:
2023
Title: How to Design a Presumptive Income Tax for Micro and Small Enterprises
Series: How-To Note No 2023/002
Date: June 29, 2023
Subject: Corporate income tax Economic sectors Effective tax rate Financial crises Income and capital gains taxes Income tax systems Sales tax Tax policy Taxes
Title: Drivers of Corporate Cash Holdings in Japan: Japan
Series: Selected Issues Paper No. 2023/029
Date: May 18, 2023
Subject: Corporate income tax Economic theory Effective tax rate Financial frictions Intangible capital International organization Monetary policy National accounts Tax allowances Tax policy Taxes
2022
Title: The Impact of the Tax Cuts and Jobs Act on Foreign Investment in the United States
Series: Working Paper No. 2022/079
Date: May 6, 2022
Subject: Average effective tax rate Balance of payments Corporate income tax Effective tax rate Foreign direct investment Marginal effective tax rate Tax policy Taxes
2021
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
2018
Title: Tax Spillovers from US Corporate Income Tax Reform
Series: Working Paper No. 2018/166
Date: July 13, 2018
Subject: Average effective tax rate Corporate income tax Effective tax rate Marginal effective tax rate Revenue administration Tax policy Taxes
Title: Tax Incentives in Cambodia
Series: Working Paper No. 2018/071
Date: March 29, 2018
Subject: Corporate income tax Effective tax rate Tax holidays Tax incentives Tax policy Taxes Withholding tax
2016
Title: Can Property Taxes Reduce House Price Volatility? Evidence from U.S. Regions
Series: Working Paper No. 2016/216
Date: November 10, 2016
Subject: Econometric analysis Effective tax rate Estimation techniques Housing Housing prices National accounts Prices Property tax Tax policy Taxes
2012
Title: A Partial Race to the Bottom: Corporate Tax Developments in Emerging and Developing Economies
Series: Working Paper No. 2012/028
Date: January 1, 2012
Subject: Average effective tax rate Corporate income tax Effective tax rate Marginal effective tax rate Revenue administration Tax policy Taxes
2008
Title: Investment Incentives and Effective Tax Rates in the Philippines: A Comparison With Neighboring Countries
Series: Working Paper No. 2008/207
Date: September 1, 2008
Subject: Corporate income tax Depreciation Effective tax rate Tax holidays Tax incentives
Title: Philippines: Selected Issues
Series: Country Report No. 2008/120
Date: April 2, 2008
Subject: Corporate income tax Effective tax rate Output gap Production Tax holidays Tax incentives Tax policy Taxes
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