IMF Publications by Author
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Ruud A. de Mooij:
2021
Title: Taxing Multinationals in Europe
Series: Departmental Paper No 2021/012
Date: May 25, 2021
Subject: Competition Corporate income tax Corporate taxes Financial markets Formula apportionment Revenue administration Tax policy Taxes
Title: Corporate Income Taxes under Pressure
Series: Books
Date: February 26, 2021
Subject: Mr. Alexander D Klemm Ms. Victoria J Perry Ruud A. de Mooij
Title: At A Cost: The Real Effects of Thin Capitalization Rules
Series: Working Paper No. 2021/023
Date: February 5, 2021
2020
Title: International Taxation and Luxembourg’s Economy
Series: Working Paper No. 2020/264
Date: November 25, 2020
Subject: Corporate income tax Environmental taxes Income Revenue administration Special purpose vehicle
Title: Exploring Residual Profit Allocation
Series: Working Paper No. 20/49
Date: February 28, 2020
Subject: Effective tax rate Gross capital formation Low-income developing countries Marginal effective tax rate Tax revenue
2019
Title: An Assessment of Global Formula Apportionment
Series: Working Paper No. 19/213
Date: October 11, 2019
Subject: Indicators of economic activity Tax bases Tax competition Tax rates Tax revenue
2018
Title: International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots
Series: Working Paper No. 18/168
Date: July 23, 2018
Subject: Corporate profits Corporate taxes Multinational corporations Tax compliance Transfer pricing
Title: At A Cost: the Real Effects of Transfer Pricing Regulations
Series: Working Paper No. 18/69
Date: March 23, 2018
Subject: Financial crises Foreign direct investment Investment policy Real interest rates Supply and demand Tax reforms
2017
Title: Curbing Corporate Debt Bias
Series: Working Paper No. 17/22
Date: January 30, 2017
Subject: Corporate debt Corporate taxes Debt service ratios Econometric models Financial risk Risk management Thin capitalization