What's New
Site Map
Site Index
Contact Us
Glossary
Search
Search IMF
Entire Site
IMF Survey Magazine
Home
About the IMF
Research
Countries
Capacity Development
News
Videos
Data
Publications
Other Publications
Recent Titles
Working Papers in full text
2021
2020
2019
2018
2017
2016
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998
1997
All
Country Reports in full text
2021
2020
2019
2018
2017
2016
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998
1997
All
Staff Discussion Notes in full text
2021
2020
2019
2018
2017
2016
2015
2014
2013
2012
2011
2010
2009
All
Technical Notes and Manuals in full text
2021
2020
2019
2018
2017
2016
2015
2014
2013
2012
2011
2010
2009
All
IMF Publications by Subject
See also IMF Publications by
Author
or
Title
.
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
r
S
T
U
V
W
Taxation
[
Next Subject
]
[
Previous Subject
]
[
All subjects
]
Page: 1 of 4
Title:
"Fiscal Devaluation" and Fiscal Consolidation: The VAT in Troubled Times
Author/Editor:
Mooij, Ruud A. de ; Keen, Michael
lblSeries:
Working Paper No. 12/85
Subject:
Europe
;
Fiscal consolidation
;
Taxation
;
Value added tax
Title:
A New Action-Based Dataset of Fiscal Consolidation
Author/Editor:
Andrea Pescatori ; Daniel Leigh ; Jaime Guajardo ; Pete Devries
lblSeries:
Working Paper No. 11/128
Subject:
Budget deficits
;
Data analysis
;
Fiscal consolidation
;
OECD
;
Taxation
Title:
Allocating Business Income between Capital and Labor under a Dual Income Tax : The Case of Iceland
Author/Editor:
Thornton Matheson ; Pall Kollbeins
lblSeries:
Working Paper No. 12/263
Subject:
Income taxes
;
Iceland
;
Corporate taxes
;
Capital
;
Labor
;
Taxation
Title:
Alternative Forms of Mineral Taxation, Market Failure and the Environment
Author/Editor:
Muzondo, Timothy R.
lblSeries:
Working Paper No. 92/49
Subject:
Taxation
;
Environment
;
Mining sector
Title:
Assessing the Variability of Tax Elasticities in Lithuania
Author/Editor:
Tigran Poghosyan
lblSeries:
Working Paper No. 11/270
Subject:
Baltics
;
Direct taxation
;
Indirect taxation
;
Lithuania
;
Tax revenues
;
Tax systems
;
Value added tax
Title:
Australia: Selected Issues
lblSeries:
Country Report No. 15/275
Subject:
Fiscal reforms
;
Taxation
;
Tax reforms
;
Tax system reviews
;
Housing prices
;
Income
;
Economic growth
;
Selected Issues Papers
Title:
Belgium : Selected Issues Paper
lblSeries:
Country Report No. 12/56
Subject:
Labor market policy
;
Labor market reforms
;
Pension reforms
;
Selected issues
;
Spillovers
;
Tax reforms
;
Taxation
Title:
Beware of Emigrants Bearing Gifts: Optimal Fiscal and Monetary Policy in the Presence of Remittances
Author/Editor:
Chami, Ralph ; Cosimano, Thomas F. ; Gapen, Michael T.
lblSeries:
Working Paper No. 06/61
Subject:
Economic models
;
Fiscal policy
;
Monetary policy
;
Taxation
;
Transfers of foreigners income
;
Workers remittances
Title:
Bhutan: Selected Issues
lblSeries:
Country Report No. 14/179
Subject:
Tax policy
;
Tax reforms
;
International reserves
;
Economic growth
;
Indirect taxation
;
Reserve management policy
;
Export diversification
;
Selected Issues Papers
;
Bhutan
Title:
Budgetary Transparency for Public Expenditure Control
Author/Editor:
Reviglio, Franco
lblSeries:
Working Paper No. 01/8
Subject:
Budgets
;
Italy
;
Government expenditures
;
Taxation
;
China, People's Republic of
Title:
Can Inheritances Alleviate the Fiscal Burden of an Aging Population?
Author/Editor:
Lueth, Erik
lblSeries:
Working Paper No. 01/97
Subject:
Aging
;
Transfer of real resources
;
Taxation
;
Social policy
;
Labor supply
;
Economic models
Title:
Can Property Taxes Reduce House Price Volatility? Evidence from U.S. Regions
Author/Editor:
Mr. Tigran Poghosyan
lblSeries:
Working Paper No. 16/216
Subject:
Property taxes
;
United States
;
Tax rates
;
Housing prices
;
State taxation
;
Tax policy
;
Econometric models
Title:
Capital Income Taxation and Economic Growth in Open Economies
Author/Editor:
Palomba, Geremia
lblSeries:
Working Paper No. 04/91
Subject:
Capital
;
Income taxes
;
Economic growth
;
Taxation
;
Economic models
Title:
Capital Regulation, Liquidity Requirements and Taxation in a Dynamic Model of Banking
Author/Editor:
Gianni De Nicoló ; Andrea Gamba ; Marcella Lucchetta
lblSeries:
Working Paper No. 12/72
Subject:
Capital
;
Credit risk
;
Economic models
;
Liquidity
;
Taxation
Title:
Cash-Flow Tax
Author/Editor:
Shome, Parthasrathi ; Schutte, Christian
lblSeries:
Working Paper No. 93/2
Subject:
Taxation
;
Income taxes
;
Tax evasion
Title:
Coordinating Climate and Trade Policies : Pareto Efficiency and the Role of Border Tax Adjustments
Author/Editor:
Michael Keen ; Christos Kotsogiannis
lblSeries:
Working Paper No. 12/289
Subject:
Climate policy
;
Trade policy
;
Tariff structures
;
Taxation
;
Economic models
Title:
The Costs of Taxation and the Marginal Cost of Funds
Author/Editor:
Slemrod, Joel ; Yitzhaki, Shlomo
lblSeries:
Working Paper No. 95/83
Subject:
Taxation
;
Tax systems
;
Tax administration
;
Tax evasion
Title:
Czech Republic: Selected Issues
lblSeries:
Country Report No. 08/40
Subject:
Fiscal policy
;
Fiscal reforms
;
Income
;
Income taxes
;
Income distribution
;
Inflation
;
Inflation targeting
;
Health care
;
Labor markets
;
Monetary policy
;
Pensions
;
Selected issues
;
Tax reforms
;
Tax rates
;
Tax structures
;
Tax systems
;
Taxation
;
Unemployment
;
Value added tax
;
Czech Republic
Title:
Developing Asean5 Bond Markets : What Still Needs to Be Done?
Author/Editor:
Simon Gray ; Andreas Jobst ; Joshua Felman ; Ana Carvajal
lblSeries:
Working Paper No. 11/135
Subject:
Asia
;
Global Financial Crisis 2008-2009
;
Liquidity management
;
Taxation
Title:
Diamond Smuggling and Taxation in Sub-Saharan Africa
Author/Editor:
Oomes, Nienke ; Vocke, Matthias
lblSeries:
Working Paper no. 03/167
Subject:
Mining sector
;
Sub-Saharan Africa
;
Taxation
;
Tax evasion
;
Diamonds
Title:
Distortionary Taxation and the Debt Laffer Curve
Author/Editor:
Husain, Aasim M.
lblSeries:
Working Paper No. 92/10
Subject:
Taxation
;
External debt
;
Economic models
Title:
Distributional Consequences of Fiscal Consolidation and the Role of Fiscal Policy : What Do the Data Say?
Author/Editor:
Jaejoon Woo ; Elva Bova ; Tidiane Kinda ; Yuanyan Sophia Zhang
lblSeries:
Working Paper No. 13/195
Subject:
Fiscal policy
;
Fiscal consolidation
;
Progressive taxation
;
Income distribution
;
Developed countries
;
Emerging markets
Title:
Domestic Taxes and International Trade: Some Evidence
Author/Editor:
Keen, Michael ; Syed, Murtaza H.
lblSeries:
Working Paper No. 06/47
Subject:
Taxation
;
Value added tax
;
International trade
;
Economic models
Title:
Eastern Caribbean Currency Union: Selected Issues
lblSeries:
Country Report No. 08/96
Subject:
Eastern Caribbean Currency Union
;
Monetary unions
;
Selected issues
;
Banking crisis
;
Aging
;
Tourism
;
Tax policy
;
Taxation
;
Corporate taxes
Title:
Effective Taxation for Recipients of Social Assistance in Germany and the Consequences of the 1996 Tax Reform
Author/Editor:
Thimann, Christian
lblSeries:
Working Paper No. 95/120
Subject:
Taxation
;
Germany
;
Tax reforms
;
Social security
;
Social policy
;
Income
Title:
Effects of the European Economic and Monetary Union (EMU) on Taxation and Interest Spending of National Governments
Author/Editor:
Mongelli, Francesco P.
lblSeries:
Working Paper No. 97/93
Subject:
Taxation
;
Interest
;
European Economic and Monetary Union
;
Monetary policy
;
Fiscal policy
;
Economic models
Title:
The Efficiency of VAT Implementation: A Comparative Study of Central and Eastern European Countries in Transition
Author/Editor:
Jack, William
lblSeries:
Working Paper No. 96/79
Subject:
Value added tax
;
Eastern Europe
;
Taxation
;
Tax collection
Title:
Energy Sector Quasi-Fiscal Activities in the Countries of the Former Soviet Union
Author/Editor:
Petri, Martin ; Taube, Günther ; Tsyvinski, Aleh
lblSeries:
Working Paper No. 02/60
Subject:
Energy sector
;
Former Soviet Union
;
Azerbaijan
;
Ukraine
;
Transition economies
;
Fiscal policy
;
Energy prices
;
Subsidies
;
Taxation
;
Payments arrears
Title:
Expansionary Austerity New International Evidence
Author/Editor:
Daniel Leigh ; Andrea Pescatori ; Jaime Guajardo
lblSeries:
Working Paper No. 11/158
Subject:
Fiscal consolidation
;
OECD
;
Sovereign debt
;
Taxation
Title:
Fair Taxation in the Middle East and North Africa
Author/Editor:
Mario Mansour ; Pritha Mitra ; Carlo A. Sdralevich ; Andrew Jewell
lblSeries:
Staff Discussion Notes No. 15/16
Subject:
Taxation
;
Middle East
;
North Africa
;
Natural resources
;
Hydrocarbons
;
Nonoil sector
;
Tax revenues
;
Tax systems
;
Tax reforms
Title:
Firm Investment, Corporate Finance, and Taxation
Author/Editor:
Palomba, Geremia
lblSeries:
Working Paper No. 02/237
Subject:
Investment
;
Capital markets
;
Taxation
;
Corporate taxes
Title:
The Fiscal Dimensions of Adjustment in Low-Income Countries
Author/Editor:
Nashashibi, Karim A. ; Gupta, Sanjeev ; Liuksila, Claire ; Lorie, Henri ; Mahler, Walter
lblSeries:
Occasional Paper No. 95
Subject:
Structural adjustment
;
Fiscal policy
;
Public enterprises
;
Tax reforms
;
Taxation
;
Tax administration
;
Budgetary reforms
;
Government expenditures
;
Low income developing countries
Title:
Fiscal Implications of Multilateral Tariff Cuts
Author/Editor:
Elborgh-Woytek, Katrin ; Hallaert, Jean-Jacques ; Lankes, Hans P. ; Sadikov, Azim M. ; Smith, Dustin
lblSeries:
Working Paper No. 06/203
Subject:
Tariffs
;
Taxation
;
Trade
;
Trade policy
Title:
Fiscal Policy During Absorption Cycles
Author/Editor:
Ferhan Salman ; Gabriela Dobrescu
lblSeries:
Working Paper No. 11/41
Subject:
Developed countries
;
Economic growth
;
Economic models
;
Emerging markets
;
Indirect taxation
;
Revenue sources
;
Revenues
Title:
Fiscal Policy Through Time-Varying Tax Rates: If and How
Author/Editor:
Kaufman, Martin David
lblSeries:
Working Paper No. 00/170
Subject:
Fiscal policy
;
Tax rates
;
Taxation
;
Credit
Title:
Fiscal Reform in European Economies in Transition
Author/Editor:
Kopits, George
lblSeries:
Working Paper No. 91/43
Subject:
Economic reform
;
Europe
;
Fiscal policy
;
Taxation
;
Subsidies
;
Social security
;
Public investment
;
Public enterprises
;
Public debt
Title:
Fiscal Regimes for Natural Resource Producing Developing Countries
Author/Editor:
Nellor, David C. L. ; Sunley, Emil M.
lblSeries:
Papers on Policy Analysis and Assessment No. 94/24
Subject:
Fiscal policy
;
Developing countries
;
Taxation
;
Mining sector
;
Oil sector
;
Tax revenues
Title:
Fiscal Restructuring in the Group of Seven Major Industrial Countries in the 1990s: Macroeconomic Effects
Author/Editor:
Bartolini, Leonardo ; Razin, Assaf ; Symansky, Steven A.
lblSeries:
Working Paper No. 95/35
Subject:
Fiscal policy
;
Group of Seven
;
Taxation
;
Labor markets
;
Tax policy
;
Economic models
Title:
FISCAL REVENUE AND INFLATIONARY FINANCE
Author/Editor:
Choudhry, Nurun N.
lblSeries:
Working Paper No. 90/48
Subject:
Tax revenues
;
Inflation
;
Currency issuance
;
Taxation
;
Tax collection
;
Budget deficits
;
Deficit financing
;
Economic models
Title:
Foreign Aid and Revenue : Still a Crowding Out Effect?
Author/Editor:
Ernesto Crivelli ; Sanjeev Gupta ; Priscilla S. Muthoora ; Dora Benedek
lblSeries:
Working Paper No. 12/186
Subject:
Taxation
Title:
Forestry Taxation in Africa: The Case of Liberia
Author/Editor:
Schwidrowski, Arnim ; Thomas, Saji
lblSeries:
Working Paper No. 05/156
Subject:
Taxation
;
Liberia
;
Agriculture
;
Forestry
Title:
France : Lessons From Past Fiscal Consolidation Plans
Author/Editor:
Edouard Martin ; Irina Yakadina ; Irina Tytell
lblSeries:
Working Paper No. 11/89
Subject:
Budget deficits
;
Fiscal analysis
;
Fiscal consolidation
;
Government expenditures
;
Public debt
;
Revenues
;
Subsidies
;
Taxation
Title:
France: Selected Issues
lblSeries:
Country Report No. 08/74
Subject:
Corporate sector
;
Selected issues
;
Competition
;
Exports
;
Indirect taxation
;
Income taxes
;
Tax revenues
;
Tax reforms
;
France
Title:
Government Debt: A Key Role in Financial Intermediation
Author/Editor:
Kumhof, Michael ; Tanner, Evan
lblSeries:
Working Paper No. 05/57
Subject:
Fiscal policy
;
Taxation
;
Inflation
;
Public debt
Title:
Government Finance in a Model of Currency Substitution
Author/Editor:
Sibert, Anne C. ; Liu, Lihong
lblSeries:
Working Paper No. 93/80
Subject:
Currency substitution
;
Demand for money
;
Taxation
;
Economic models
Title:
Government Spending, Taxes, and Economic Growth
Author/Editor:
Cashin, Paul
lblSeries:
Working Paper No. 94/92
Subject:
Public finance
;
Public investment
;
Taxation
;
Economic growth
;
Fiscal policy
;
Economic models
Title:
Guinea : Selected Issues and Statistical Appendix
lblSeries:
Country Report No. 08/20
Subject:
Economic indicators
;
Statistical annexes
;
Selected issues
;
Taxation
;
Governance
;
Fiscal transparency
Title:
Home Sweet Home : Government's Role in Reaching the American Dream
Author/Editor:
Evridiki Tsounta
lblSeries:
Working Paper No. 11/191
Subject:
Household credit
;
Housing prices
;
Loan guarantees
;
Tax exemptions
;
Tax rates
;
Taxation
Title:
House Price Developments in Europe: A Comparison
Author/Editor:
Hilbers, Paul Louis Ceriel ; Hoffmaister, Alexander W. ; Banerji, Angana ; Shi, Haiyan
lblSeries:
Working Paper No. 08/211
Subject:
Housing prices
;
Europe
;
Economic indicators
;
Taxation
;
Interest rates
;
Monetary policy
;
Fiscal policy
;
Population
;
Demand
;
Supply
;
Economic models
Title:
Iceland : Advancing Tax Reform and the Taxation of Natural Resources
lblSeries:
Country Report No. 11/138
Subject:
Capital
;
Corporate sector
;
Energy taxes
;
Environment
;
Financial sector
;
Income taxes
;
Labor taxes
;
Natural resources
;
Property taxes
;
Tax reforms
;
Tax systems
;
Taxation
;
Value added tax
[
Next Subject
]
[
Previous Subject
]
[
All subjects
]