IMF Publications by Author
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Cory Hillier:
2021
Title: Carbon Pricing: What Role for Border Carbon Adjustments?
Series: Staff Climate Note No 2021/004
Date: September 27, 2021
2020
Title: Local Currency Bond Markets Law Reform: A Methodology for Emerging Markets and Developing Economies
Series: Working Paper No. 2020/258
Date: November 20, 2020
Subject: Bonds Capital markets Legal support in revenue administration Securities Tax law
2019
Title: Designing Interest and Tax Penalty Regimes
Series: Tax Law: Volume 2019, Issue 1
Date: March 18, 2019
Subject: Interest rates on loans Market interest rates Tax assessments Tax evasion Tax revenue
2016
Title: Introducing an Advance Tax Ruling (ATR) Regime
Series: Tax Law: Volume 2016, Issue 2
Date: May 31, 2016
Subject: Asia and Pacific Australia Europe Fiscal policy Germany Netherlands South Africa Sub-Saharan Africa Tax administration Tax policy Tax reforms Tax revenue Taxation United Kingdom United States Western Hemisphere
Title: Introducing a General Anti-Avoidance Rule (GAAR) : Ensuring That a GAAR Achieves Its Purpose
Series: Tax Law: Volume 2016, Issue 1
Date: January 31, 2016
Subject: Tax bases Tax evasion Tax exemptions Tax incentives Tax increases Tax regimes Tax systems