IMF Publications by Author
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Erard, Brian:
2022
Title: How to Evaluate Tax Expenditures
Series: How-To Note No 2022/005
Date: November 30, 2022
Subject: Expenditure Public financial management (PFM) Revenue administration Tax policy Taxes
2019
Title: Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-employed Taxpayers
Series: Working Paper No. 2019/223
Date: October 11, 2019
Subject: Auditing National accounts Personal income Public financial management (PFM) Revenue administration Tax assessments Tax auditing and verification Tax return filing compliance