IMF Publications by Subject
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Corporate income tax:
2019
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: Corporate Taxation in the Global Economy
Series: Policy Paper No. 2019/007
Date: March 10, 2019
Subject: Corporate income tax Double taxation Formula apportionment Revenue administration Value-added tax
Title: Do Temporary Business Tax Cuts Matter? A General Equilibrium Analysis
Series: Working Paper No. 2019/029
Date: February 15, 2019
Subject: Corporate income tax Expenditure Financial institutions National accounts Public debt Return on investment Stocks Taxes
Title: Republic of Armenia: Technical Assistance Report-Growth-Friendly Rebalancing of Taxes
Series: Country Report No. 2019/031
Date: January 28, 2019
Subject: Corporate income tax Income tax systems National accounts Personal income Property tax Revenue administration Tax incentives Taxes
Title: People’s Republic of China-Hong Kong Special Administrative Region: Selected Issues
Series: Country Report No. 2019/021
Date: January 24, 2019
Subject: Corporate income tax Expenditure Income distribution Income inequality National accounts Personal income Taxes
Title: Corporate Tax Reform: From Income to Cash Flow Taxes
Series: Working Paper No. 2019/013
Date: January 16, 2019
Subject: Cash-flow tax Corporate income tax Corporate taxes Economic theory Financial frictions Taxes Value-added tax
Title: Revenue Implications of Destination-Based Cash-Flow Taxation
Series: Working Paper No. 2019/007
Date: January 15, 2019
Subject: Corporate income tax International trade Revenue administration Taxes Trade balance Trade surpluses Value-added tax
2018
Title: Pouring Oil on Fire: Interest Deductibility and Corporate Debt
Series: Working Paper No. 2018/257
Date: December 7, 2018
Subject: Capital productivity Commodities Corporate income tax Currencies Debt bias Financial statements Money Oil Production Public financial management (PFM) Tax policy Taxes
Title: A Destination-Based Allowance for Corporate Equity
Series: Working Paper No. 2018/239
Date: November 8, 2018
Subject: Allowance for corporate equity Corporate income tax Discount rates Financial institutions Financial services Revenue administration Stocks Taxes Value-added tax
Title: The Cost and Benefits of Tax Treaties with Investment Hubs: Findings from Sub-Saharan Africa
Series: Working Paper No. 2018/227
Date: October 24, 2018
Subject: Balance of payments Corporate income tax Double taxation Foreign direct investment Revenue administration Taxes Withholding tax