IMF Publications by Subject
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Corporate income tax:
2020
Title: Global Firms, National Corporate Taxes: An Evolution of Incompatibility
Series: Working Paper No. 2020/178
Date: September 4, 2020
Subject: Balance of payments Corporate income tax Double taxation Foreign direct investment International trade National accounts Personal income Tax incentives Taxes Trade in services
Title: Coordinating Revenue Incentive Policies in the Caribbean
Series: Working Paper No. 2020/176
Date: August 28, 2020
Subject: Balance of payments Competition Corporate income tax Environment Financial markets Foreign direct investment Natural disasters Tax incentives Taxes
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: 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
Title: The Fiscal State-Dependent Effects of Capital Income Tax Cuts
Series: Working Paper No. 2020/071
Date: May 29, 2020
Subject: Capital income tax Consumption taxes Corporate income tax Fiscal consolidation Fiscal policy Public debt 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: Republic of Armenia: Technical Assistance Report-Strategic Choices for Tax Administration to Enhance Tax Compliance
Series: Country Report No. 2020/045
Date: February 14, 2020
Subject: Auditing Corporate income tax Public financial management (PFM) Revenue administration Tax administration core functions Tax return filing compliance Taxes
2019
Title: Political Costs of Tax-Based Consolidations
Series: Working Paper No. 2019/298
Date: December 27, 2019
Subject: Consumption taxes Corporate income tax Fiscal consolidation Income and capital gains taxes Personal income tax
Title: The Impact of Profit Shifting on Economic Activity and Tax Competition
Series: Working Paper No. 2019/287
Date: December 20, 2019
Subject: Anti-avoidance rules Corporate income tax Revenue administration Taxes Thin capitalization rules Transfer pricing rules
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