IMF Publications by Subject
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Corporate income tax:
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
2011
Title: Assessing the Variability of Tax Elasticities in Lithuania
Series: Working Paper No. 2011/270
Date: November 1, 2011
Subject: Corporate income tax National accounts Private consumption Revenue administration Tax elasticity Tax policy Taxes Value-added tax
Title: Indonesia: Selected Issues
Series: Country Report No. 2011/310
Date: October 21, 2011
Subject: Banking Corporate income tax Financial markets Income tax systems Money markets Revenue administration Taxes Value-added tax
Title: Economic Policies and FDI Inflows to Emerging Market Economies
Series: Working Paper No. 2011/192
Date: August 1, 2011
Subject: Balance of payments Capital account Corporate income tax Emerging and frontier financial markets Financial markets Financial services Foreign direct investment Real interest rates Taxes
Title: France: Selected Issues Paper
Series: Country Report No. 2011/212
Date: July 27, 2011
Subject: Banking Basel III Corporate income tax Financial regulation and supervision Labor taxes Social security contributions Tax policy Tax wedge Taxes
Title: Germany: 2011 Article IV Consultation: Staff Report; Public Information Notice on the Executive Board Discussion; and Statement by the Executive Director for Germany
Series: Country Report No. 2011/168
Date: July 12, 2011
Subject: Banking Commercial banks Cooperative banks Corporate income tax Financial crises Financial institutions Financial sector stability Labor Public debt
Title: Tax Biases to Debt Finance: Assessing the Problem, Finding Solutions
Series: Staff Discussion Notes No. 2011/011
Date: May 3, 2011
Subject: Allowance for corporate equity Comprehensive business income tax Corporate income tax Debt bias Financial institutions Stocks Tax policy Taxes
Title: The Tax Elasticity of Corporate Debt: A Synthesis of Size and Variations
Series: Working Paper No. 2011/095
Date: April 1, 2011
Subject: Average effective tax rate Corporate income tax Marginal effective tax rate Tax arrears management Tax elasticity
2010
Title: Japan’s Quest for Growth: Exploring the Role of Capital and innovation
Series: Working Paper No. 2010/294
Date: December 1, 2010
Subject: Corporate income tax Currencies Economic sectors Manufacturing Money Services sector Taxes
Title: Long-Term Trends in Public Finances in the G-7 Economies
Series: Staff Position Note No. 2010/013
Date: September 1, 2010
Subject: Corporate income tax Expenditure Health care spending Public debt Social security contributions Taxes