IMF Publications by Subject
Browse by Author
Income tax systems:
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
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: Designing Fiscal Redistribution: The Role of Universal and Targeted Transfers
Series: Working Paper No. 2020/105
Date: June 26, 2020
Subject: Fiscal redistribution Income inequality Income tax systems National accounts Personal income Poverty Taxes
Title: Fiscal Resilience Building: Insights from a New Tax Revenue Diversification Index
Series: Working Paper No. 2020/094
Date: June 12, 2020
Subject: Consumption taxes Environment Income tax systems Natural resources Revenue administration Tax administration core functions Taxes
Title: Tec(h)tonic Shifts: Taxing the “Digital Economy”
Series: Working Paper No. 2020/076
Date: May 29, 2020
Subject: Corporate income tax Data collection Economic and financial statistics Income and capital gains taxes Income tax systems Revenue administration Taxes
2019
Title: Belize: Selected Issues
Series: Country Report No. 2019/365
Date: December 9, 2019
Subject: Consumption taxes Corporate income tax Economic sectors Income and capital gains taxes Income tax systems Tax incentives Taxes Tourism
Title: Cook Islands: Technical Assistance Report-International Financial Services Industry
Series: Country Report No. 2019/270
Date: August 14, 2019
Subject: Banking Economic sectors Financial services Income tax systems Labor Services sector Taxes Value-added tax Wages
Title: Ireland: Selected Issues
Series: Country Report No. 2019/165
Date: June 17, 2019
Subject: Economic sectors Financial institutions Financial sector Income tax systems Mutual funds National accounts Personal income Personal income tax Taxes
Title: Jordan: Second Review Under the Extended Arrangement Under the Extended Fund Facility, Requests for a Waiver of Nonobservance of Performance Criterion, an Extension of the Arrangement, and Rephasing of Access-Press Release; Staff Report; and Statement by the Executive Director for Jordan
Series: Country Report No. 2019/127
Date: May 15, 2019
Subject: Arrears Debt rescheduling External debt Income and capital gains taxes Income tax systems Public debt Revenue administration Taxes
Title: Tax Expenditure Reporting and Its Use in Fiscal Management: A Guide for Developing Economies
Series: How-To Note No. 2019/002
Date: March 27, 2019
Subject: Income and capital gains taxes Income tax systems Personal income tax Public financial management (PFM) Tax expenditures Taxes Value-added tax