IMF Publications by Subject
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Corporate income tax:
2023
Title: Unpleasant Surprises? Elections and Tax News Shocks
Series: Working Paper No. 2023/139
Date: June 30, 2023
Subject: Consumption taxes Corporate income tax Econometric analysis Fiscal policy Income tax systems Probit models Taxes
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
Title: A Deep Dive into Tax Buoyancy: Comparing Estimation Techniques in a Large Heterogeneous Panel
Series: Working Paper No. 2023/071
Date: March 17, 2023
Subject: Corporate income tax Income tax systems Personal income tax Revenue administration Taxes Value-added tax
Title: Republic of Slovenia: Technical Assistance Report-Revenue Administration Gap Analysis Program- Corporate Income Tax Gap
Series: Country Report No. 2023/109
Date: March 10, 2023
Subject: Business enterprises Corporate income tax Economic sectors International organization Monetary policy National accounts Revenue performance assessment Tax gap Taxes
2022
Title: Cross-Country Evidence on the Revenue Impact of Tax Reforms
Series: Working Paper No. 2022/199
Date: September 30, 2022
Subject: Corporate income tax Personal income tax Revenue administration Tax collection Taxes Value-added tax
Title: Revenue Mobilization for a Resilient and Inclusive Recovery in the Middle East and Central Asia
Series: Departmental Paper No 2022/013
Date: July 6, 2022
Subject: Corporate income tax International organization Personal income tax Political economy Revenue administration Tax administration core functions Tax return filing compliance Taxes
Title: Macroeconomic Effects of Dividend Taxation with Investment Credit Limits
Series: Working Paper No. 2022/127
Date: July 1, 2022
Subject: Collateral Corporate income tax Credit Dividend tax Financial institutions Money Stocks Taxes
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
Title: Albania: Technical Assistance Report-Tax Policy Reform Options for the MTRS
Series: Country Report No. 2022/052
Date: February 17, 2022
Subject: Corporate income tax International organization Monetary policy Personal income tax Revenue administration Social security contributions Taxes Value-added tax