IMF Publications by Subject
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Tax allowances:
2024
Title: Deciphering the GloBE in a Low-Tax Jurisdiction
Series: Working Paper No. 2024/064
Date: March 22, 2024
Subject: Allowance for corporate equity Cash-flow tax Corporate income tax Corporate taxes Tax allowances Taxes
Title: Emissions Reduction, Fiscal Costs, and Macro Effects: A Model-based Assessment of IRA Climate Measures and Complementary Policies
Series: Working Paper No. 2024/024
Date: February 9, 2024
Subject: Commodities Electricity Environment Greenhouse gas emissions Non-renewable resources Renewable energy Tax allowances Taxes
2023
Title: Value Added Tax in the Extractive Industries
Series: Working Paper No. 2023/221
Date: October 27, 2023
Subject: Imports International trade Revenue administration Tax allowances Tax refunds Taxes Value-added tax VAT exemptions
Title: Italy: 2023 Article IV Consultation-Press Release; Staff Report; and Statement by the Executive Director for Italy
Series: Country Report No. 2023/273
Date: July 26, 2023
Subject: Energy prices Financial institutions International organization Labor Loans Monetary policy Prices Public debt Tax allowances Taxes Wages
Title: Drivers of Corporate Cash Holdings in Japan: Japan
Series: Selected Issues Paper No. 2023/029
Date: May 18, 2023
Subject: Corporate income tax Economic theory Effective tax rate Financial frictions Intangible capital International organization Monetary policy National accounts Tax allowances Tax policy Taxes
2022
Title: Distributional Effects of Tax Reforms in Japan: Micro-simulation Approach
Series: Working Paper No. 2022/150
Date: July 22, 2022
Subject: Consumption taxes Income National accounts Personal income tax Tax allowances Tax incidence Tax policy Taxes
Title: Agglomeration, Innovation, and Spatial Reallocation: The Aggregate Effects of R&D Tax Credits
Series: Working Paper No. 2022/131
Date: July 1, 2022
Subject: Credit ratings Labor Money Population and demographics Production Productivity Tax allowances Taxes Wages
2021
Title: Maldives: Technical Assistance Report—Estimating Tax Expenditures
Series: Country Report No. 2021/234
Date: October 20, 2021
Subject: Consumption taxes Corporate income tax International organization Monetary policy Personal income tax Tax allowances Taxes Value-added tax
Title: Integrating the Collection of Social Insurance Contributions and Personal Income Taxes
Series: Technical Notes and Manuals No. 2021/008
Date: August 10, 2021
Subject: Compliance costs Expenditure Income National accounts Personal income tax Revenue administration Social assistance spending Tax allowances Taxes
Title: Guaranteed Minimum Income Schemes in Europe: Landscape and Design
Series: Working Paper No. 2021/179
Date: July 2, 2021
Subject: Employment Income Labor Labor markets National accounts Tax allowances Taxes Wages