IMF Publications by Subject
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Tax policy:
2021
Title: How to Design a Regional Tax Treaty and Tax Treaty Policy Framework in a Developing Country
Series: How-To Note No 2021/003
Date: May 4, 2021
Subject: Corporate income tax Dividend tax Double taxation Payroll tax Revenue administration Tax policy Taxes Withholding tax
2020
Title: Local Currency Bond Markets Law Reform: A Methodology for Emerging Markets and Developing Economies
Series: Working Paper No. 2020/258
Date: November 20, 2020
Subject: Bonds Capital markets Financial institutions Financial markets Legal support in revenue administration Revenue administration Securities Tax law Tax policy
Title: Tax Elasticity Estimates for Capital Stocks in Canada
Series: Working Paper No. 2020/077
Date: May 29, 2020
Subject: Corporate income tax Financial institutions Financial services Marginal effective tax rate Real interest rates Stocks Tax allowances Tax policy Taxes
Title: Exploring Residual Profit Allocation
Series: Working Paper No. 2020/049
Date: February 28, 2020
Subject: Average effective tax rate Corporate income tax Financial institutions Income Marginal effective tax rate National accounts Revenue administration Stocks Tax policy Taxes
Title: Finland: Selected Issues
Series: Country Report No. 2020/006
Date: January 16, 2020
Subject: Income Income inequality Labor Labor supply Marginal effective tax rate National accounts Tax policy Wages
2019
Title: Ukraine: Technical Assistance Report-Distributed Profit Tax; Voluntary Disclosure of Assets; and BEPs Implementation
Series: Country Report No. 2019/352
Date: November 25, 2019
Subject: Controlled foreign corporation rules Double taxation External position Foreign assets National accounts Personal income Tax law Tax policy Taxes
Title: Death and Taxes: Does Taxation Matter for Firm Survival?
Series: Working Paper No. 2019/078
Date: April 19, 2019
Subject: Capital productivity Corporate income tax Marginal effective tax rate Production Tax incidence Tax policy Taxes Total factor productivity
Title: Designing Interest and Tax Penalty Regimes
Series: Tax Law Technical Note No. 2019/001
Date: March 18, 2019
Subject: External debt Interest payments Interest tax Legal support in revenue administration Revenue administration Tax administration core functions Tax law Tax policy Taxes
Title: Fiscal Redistribution and Social Welfare
Series: Working Paper No. 2019/051
Date: March 8, 2019
Subject: Fiscal redistribution Income distribution Income inequality National accounts Personal income Progressive taxation Tax policy
Title: Nonlinearity Between the Shadow Economy and Level of Development
Series: Working Paper No. 2019/048
Date: March 1, 2019
Subject: Economic sectors Education Inflation Informal economy Labor Prices Tax incidence Tax policy