IMF Publications by Author
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Thornton%20Matheson:
2022
Title: The Impact of the Tax Cuts and Jobs Act on Foreign Investment in the United States
Series: Working Paper No. 2022/079
Date: May 6, 2022
Subject: Average effective tax rate Balance of payments Corporate income tax Effective tax rate Foreign direct investment Marginal effective tax rate Tax policy Taxes
2019
Title: Disposal is Not Free: Fiscal Instruments to Internalize the Environmental Costs of Solid Waste
Series: Working Paper No. 2019/283
Date: December 20, 2019
Subject: Consumption Environment Expenditure Greenhouse gas emissions Income National accounts Public expenditure review
2018
Title: Tax Spillovers from US Corporate Income Tax Reform
Series: Working Paper No. 2018/166
Date: July 13, 2018
Subject: Average effective tax rate Corporate income tax Effective tax rate Marginal effective tax rate Revenue administration Tax policy Taxes
2017
Title: How Should Shale Gas Extraction Be Taxed?
Series: Working Paper No. 2017/254
Date: November 16, 2017
Subject: Commodities Economic sectors Environment Fuel prices Natural gas sector Oil Oil prices Prices Tax incentives
Title: Taxing Telecommunications in Developing Countries
Series: Working Paper No. 2017/247
Date: November 15, 2017
Subject: Corporate income tax Excises Rent tax Tax incentives Taxes Value-added tax
2016
Title: U.S. Corporate Income Tax Reform and its Spillovers
Series: Working Paper No. 2016/127
Date: July 5, 2016
Subject: Corporate income tax Income Income and capital gains taxes Income tax systems Labor National accounts Taxes Wages
2013
Title: Territorial vs. Worldwide Corporate Taxation: Implications for Developing Countries
Series: Working Paper No. 2013/205
Date: October 3, 2013
Subject: Balance of payments Corporate income tax Foreign direct investment Income Labor National accounts Taxes Wages Withholding tax
2012
Title: Allocating Business Income between Capital and Labor under a Dual Income Tax: The Case of Iceland
Series: Working Paper No. 2012/263
Date: November 1, 2012
Subject: Capital income Income Labor Minimum wages National accounts Personal income tax Taxes
2011
Title: Taxing Financial Transactions: Issues and Evidence
Series: Working Paper No. 2011/054
Date: March 1, 2011
Subject: Bonds Securities Stock markets Stocks Transaction tax