IMF Publications by Author
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Ruud A. de Mooij:
2023
2021
Title: Digitalization and Taxation in Asia
Series: Departmental Paper No 2021/017
Date: September 14, 2021
Subject: Revenue administration Tax policy Taxes Technology
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: Why Reform Is Needed and How It Could Be Designed
Series: Books
Date: February 26, 2021
Subject: Balance of payments National accounts Taxes
Title: At A Cost: The Real Effects of Thin Capitalization Rules
Series: Working Paper No. 2021/023
Date: February 5, 2021
Subject: Economic sectors Financial crises
2020
Title: Tax Policy and Inclusive Growth
Series: Working Paper No. 2020/271
Date: December 4, 2020
Subject: Capital income tax Corporate income tax Income Income and capital gains taxes Income tax systems National accounts Taxes
Title: International Taxation and Luxembourg’s Economy
Series: Working Paper No. 2020/264
Date: November 25, 2020
Subject: Asset and liability management Corporate income tax Environmental taxes Income National accounts Revenue administration Special purpose vehicle Taxes
Title: Exploring Residual Profit Allocation
Series: Working Paper No. 2020/049
Date: February 28, 2020
Subject: Average effective tax rate Corporate income tax Financial institutions Income Marginal effective tax rate National accounts Revenue administration Stocks Tax policy Taxes
2019
Title: An Assessment of Global Formula Apportionment
Series: Working Paper No. 2019/213
Date: October 11, 2019
Subject: Corporate income tax Employment Formula apportionment Labor National accounts Personal income Revenue administration Taxes
2018
Title: International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots
Series: Working Paper No. 2018/168
Date: July 23, 2018
Subject: Corporate income tax Corporate taxes National accounts Personal income Revenue administration Tax avoidance Taxes