IMF Publications by Author
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Ueda, Junji:
2018
Title: Estimating the Corporate Income Tax Gap: The RA-GAP Methodology
Series: Technical Notes and Manuals No. 2018/002
Date: September 12, 2018
Subject: Business enterprises Corporate income tax Economic sectors Fiscal accounting and reporting National accounts Personal income Public financial management (PFM) Taxes
2017
Title: The Evolution of Potential VAT Revenues and C-Efficiency in Advanced Economies
Series: Working Paper No. 2017/158
Date: July 11, 2017
Subject: Consumption National accounts Output gap Production Revenue performance assessment Tax efficiency Tax gap Taxes Value-added tax