IMF Publications by Subject
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Corporate income tax:
1996
Title: Globalization, Tax Competition and the Future of Tax Systems
Series: Working Paper No. 1996/141
Date: December 1, 1996
Subject: Competition Corporate income tax Financial markets Income and capital gains taxes Income tax systems Revenue administration Taxes
Title: Luxembourg: Selected Issues
Series: Country Report No. 1996/048
Date: June 21, 1996
Notes: This report was prepared by a staff team of the International Monetary Fund as background documentation for the periodic consultation with this member country. In releasing this document for public use, confidential material may have been removed at the request of the member.
Subject: Aging Corporate income tax Employment Expenditure Income Labor Pension spending Pensions Population and demographics Taxes
Title: A Pecking Order Theory of Capital Inflows and International Tax Principles
Series: Working Paper No. 1996/026
Date: April 1, 1996
Subject: Balance of payments Capital flows Capital income tax Capital inflows Corporate income tax Foreign direct investment Taxes
1995
Title: The Taxation of Financial Assets: A Survey of Issues and Country Experiences
Series: Working Paper No. 1995/046
Date: May 1, 1995
Subject: Capital income Corporate income tax Effective tax rate Income tax systems National accounts Personal income Personal income tax Tax policy Taxes
Title: Tax Policy Handbook
Series: Books
Date: April 25, 1995
Subject: Corporate income tax Income and capital gains taxes Income tax systems National accounts Personal income Taxes Value-added tax
Title: Excess Wages Tax
Series: Working Paper No. 1995/017
Date: February 1, 1995
Subject: Corporate income tax Labor Minimum wages Taxes Wage adjustments Wages
1993
Title: Recent U.S. Investment Incentives
Series: Working Paper No. 1993/092
Date: December 1, 1993
Notes: Describes the incentives that were contained in the February 1993 Budget and estimates their effect on the use cost of capital.
Subject: Corporate income tax Depreciation Investment incentives National accounts Tax allowances Tax incentives Taxes
Title: Cash-Flow Tax
Series: Working Paper No. 1993/002
Date: January 1, 1993
Notes: Also published in Staff Papers, Vol. 40, No. 3, September 1993.
Subject: Cash-flow tax Corporate income tax Income and capital gains taxes Income tax systems Tax allowances Taxes
1992
Title: Trends and Future Directions in Tax Policy Reform: A Latin American Perspective
Series: Working Paper No. 1992/043
Date: June 1, 1992
Subject: Corporate income tax Income and capital gains taxes Income tax systems Personal income tax Taxes Value-added tax
Title: Tax harmonization in the European Community: Policy Issues and Analysis
Series: Occasional Paper No. 1992/004
Date: March 15, 1992
Subject: Corporate income tax Corporate taxes National accounts Personal income Tax harmonization Taxes Value-added tax