IMF Publications by Subject
Browse by Author
Income tax systems:
1992
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
Title: The United States Economy: Performance and Issues
Series: Books
Date: January 15, 1992
Notes: Staff team headed by Yusuke Horiguchi included Charles Adams, Krister Andersson, A. Lans Bovenberg, Bankim Chadha, Daniel Citrin, David T. Coe, Sharmini Coorey, Robert Corker, Liam P. Ebrill, Owen Evans, Steven M. Fries, Lloyd Kenward, and Ellen M. Nedde.
Subject: Corporate income tax Exchange rates Expenditure Foreign exchange Health care spending Income tax systems Labor National accounts Private savings Real exchange rates Taxes Unemployment rate
1991
Title: Taxation of Capital Gains: A Review of the Main Issues
Series: Working Paper No. 1991/103
Date: October 1, 1991
Subject: Capital gains tax Income and capital gains taxes Income tax systems Inflation National accounts Personal income Prices Taxes
Title: Growth, Distribution and Politics
Series: Working Paper No. 1991/078
Date: August 1, 1991
Subject: Consumption Income distribution Income inequality Income tax systems National accounts Personal income Taxes
Title: Key Questions in Considering a Value-Added Tax for Central and Eastern European Countries
Series: Working Paper No. 1991/069
Date: July 1, 1991
Notes: Also published in Staff Papers, Vol. 39, No. 2, June 1992.
Subject: Income and capital gains taxes Income tax systems Sales tax Tax allowances Taxes Value-added tax
Title: Fiscal Reform in European Economies in Transition
Series: Working Paper No. 1991/043
Date: April 1, 1991
Subject: Expenditure Fiscal policy Income and capital gains taxes Income tax systems Revenue administration Taxes
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
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: 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
1988
Title: Value Added Tax: International Practice and Problems
Series: Books
Date: June 15, 1988
Notes: Reprinted
Subject: Auditing Income and capital gains taxes Income tax systems Public financial management (PFM) Sales tax Taxes Value-added tax