Publications By Author

Title: Should Tax Be King? The Debate over Tax Priority in Insolvency

Author: Aw, Irving ; Crowley, Brendan ; Garrido, M. José

Series: Working Paper No. 2025/118

Date: June 13, 2025

Subject: Financial sector policy and analysis Solvency

Title: Legislating for Fair and Effective Tax Collection

Author: Aw, Irving ; Crowley, Brendan ; Hillier, Cory ; Nyongesa, A Rose ; Sofrona, E Lydia ; Waerzeggers, J Christophe

Series: Tax Law Technical Note No. 2025/001

Date: March 18, 2025

Subject: Collateral Financial institutions Revenue administration Tax administration core functions Tax arrears management Tax collection Tax law Tax policy Taxes

Title: Taxing Stablecoins

Author: Waerzeggers, J Christophe ; Aw, Irving ; Cheng, Jess

Series: Fintech Notes No 2023/002

Date: May 25, 2023

Subject: Currencies Digital currencies Economic sectors Income and capital gains taxes Money Tax policy Taxes Technology Value-added tax Virtual currencies

Title: Designing Interest and Tax Penalty Regimes

Author: Waerzeggers, J Christophe ; Hillier, Cory ; Aw, Irving

Series: Tax Law Technical Note No. 2019/001

Date: March 18, 2019

Subject: External debt Interest payments Interest tax Legal support in revenue administration Revenue administration Tax administration core functions Tax law Tax policy Taxes