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Tax administration core functions:
1995
Title: The Costs of Taxation and the Marginal Cost of Funds
Series: Working Paper No. 1995/083
Date: August 1, 1995
Notes: Also published in Staff Papers, Vol. 43, No. 1, March 1996.
Subject: Compliance costs Optimal taxation Revenue administration Tax administration core functions Tax evasion
Title: The Reform of Tax Administration
Series: Working Paper No. 1995/022
Date: February 1, 1995
Subject: Income tax systems Revenue administration Tax administration core functions Tax collection Taxes Value-added tax
1994
Title: The Pay-As-You-Earn Taxon Wages: Options for Developing Countries and Countries in Transition
Series: Working Paper No. 1994/105
Date: September 1, 1994
Subject: Income Income tax systems Labor National accounts Personal income Revenue administration Tax administration core functions Taxes Wages
1993
Title: A Primeron Tax Evasion
Series: Working Paper No. 1993/021
Date: March 1, 1993
Notes: Also published in Staff Papers, Vol. 40, No. 4, December 1993.
Subject: Compliance costs Income tax systems Revenue administration Tax administration core functions Tax evasion Taxes
1992
Title: Improving Tax Administration in Developing Countries
Series: Books
Date: September 15, 1992
Notes: The papers included in the volume were prepared for a symposium sponsored by the Instituto de Estudios Fiscales of the Ministry of Finance of Spain.
Subject: Income Income and capital gains taxes Income tax systems National accounts Personal income Revenue administration Tax administration core functions Taxes Value-added tax
Title: Tax Farming: A Radical Solution for Developing Country Tax Problems?
Series: Working Paper No. 1992/070
Date: September 1, 1992
Notes: Also published in Staff Papers, Vol. 40, No. 1, March 1993.
Subject: Agricultural tax Financial institutions Loans Revenue administration Tax administration core functions Tax collection Tax incentives Tax law Tax policy Taxes
Title: The Fiscal Dimensions of Adjustment in Low-Income Countries
Series: Occasional Paper No. 1992/010
Date: June 16, 1992
Subject: Economic sectors Expenditure Fiscal consolidation Fiscal policy Public enterprises Public sector Revenue administration Tax administration core functions
Title: Fiscal Policies in Economies in Transition
Series: Policy Discussion Paper No.
Date: June 1, 1992
Notes: English version reprinted March 1995.
Subject: Budget planning and preparation Expenditure Income National accounts Public financial management (PFM) Revenue administration Tax administration core functions Taxes Value-added tax
1991
Title: Value-Added Tax: Administrative and Policy Issues
Series: Occasional Paper No. 1991/011
Date: June 15, 1991
Subject: Auditing Income and capital gains taxes Public financial management (PFM) Revenue administration Tax administration core functions Tax auditing and verification Taxes Value-added tax
Title: Tax Reform in Economies in Transition: A Brief Introduction to the Main Issues
Series: Working Paper No. 1991/023
Date: March 1, 1991
Subject: National accounts Personal income Personal income tax Revenue administration Sales tax Tax administration core functions Taxes