IMF Publications by Author
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Jean-François Wen:
2019
Title: The Optimal Turnover Threshold and Tax Rate for SMEs
Series: Working Paper No. 19/98
Date: May 7, 2019
Subject: Alternative minimum taxes Effective tax rate Tax rates Tax reforms Tax revenue
2018
Title: Progressive Taxation of Extractive Resources as Second-Best Optimal Policy
Series: Working Paper No. 18/130
Date: June 13, 2018
Subject: Effective tax rate Minerals Optimal taxation Petroleum Progressive taxation