IMF Publications by Subject
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Tax policy:
2012
Title: Fiscal Devaluation and Fiscal Consolidation: The VAT in Troubled Times
Series: Working Paper No. 2012/085
Date: March 1, 2012
Subject: Consumption Consumption taxes Exports Fiscal devaluation International trade National accounts Tax policy Taxes Value-added tax
Title: A Partial Race to the Bottom: Corporate Tax Developments in Emerging and Developing Economies
Series: Working Paper No. 2012/028
Date: January 1, 2012
Subject: Average effective tax rate Corporate income tax Effective tax rate Marginal effective tax rate Revenue administration Tax policy Taxes
2011
Title: Republic of Lithuania: Selected Issues Paper
Series: Country Report No. 2011/327
Date: November 21, 2011
Subject: National accounts Personal income Private consumption Revenue administration Tax elasticity Tax policy Taxes Value-added tax
Title: Assessing the Variability of Tax Elasticities in Lithuania
Series: Working Paper No. 2011/270
Date: November 1, 2011
Subject: Corporate income tax National accounts Private consumption Revenue administration Tax elasticity Tax policy Taxes Value-added tax
Title: France: Selected Issues Paper
Series: Country Report No. 2011/212
Date: July 27, 2011
Subject: Banking Basel III Corporate income tax Financial regulation and supervision Labor taxes Social security contributions Tax policy Tax wedge Taxes
Title: Tax Biases to Debt Finance: Assessing the Problem, Finding Solutions
Series: Staff Discussion Notes No. 2011/011
Date: May 3, 2011
Subject: Allowance for corporate equity Comprehensive business income tax Corporate income tax Debt bias Financial institutions Stocks Tax policy Taxes
Title: Tax Policy: Designing and Drafting a Domestic Law to Implement a Tax Treaty
Series: Technical Notes and Manuals No. 2011/001
Date: April 11, 2011
Subject: Double taxation Revenue administration Tax collection Tax law Tax policy Taxes
Title: Revenue Mobilization in Developing Countries
Series: Policy Papers
Date: March 8, 2011
Notes: Also available in Arabic | French | Russian, and Spanish.
Subject: Cross country analysis Developing countries Fiscal policy Low-income developing countries Revenue mobilization Tax administration Tax policy Value added tax
2010
Title: Framework Administered Account for Selected Fund Activities -Tax Policy and Administration Topical Trust Fund Subaccount
Series: Policy Papers
Date: November 10, 2010
Subject: Administered accounts Executive Board decisions External financing Financial instruments Lapse of time approval Tax administration Tax policy Technical assistance Trust Fund
2009
Title: The Size of Government and U.S.-European Differences in Economic Performance
Series: Working Paper No. 2009/092
Date: April 1, 2009
Subject: Labor Labor market policy Labor markets Labor supply Marginal effective tax rate Tax policy