IMF Publications by Subject
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Taxes:
2022
Title: The Global Bank Stress Test
Series: Departmental Paper No 2022/009
Date: April 6, 2022
Subject: Capital adequacy requirements Commercial banks COVID-19 Financial institutions Financial regulation and supervision Financial sector policy and analysis Health Stress testing Taxes Value-added tax
Title: Voluntary Disclosure Programs — Design, Principles, and Implementation Considerations
Series: Technical Notes and Manuals No. 2022/002
Date: April 6, 2022
Subject: Anti-money laundering and combating the financing of terrorism (AML/CFT) Crime Expenditure External position Flat tax Foreign assets Revenue administration Tax administration core functions Tax evasion Taxes
Title: Policy Sequencing Towards Carbon Pricing - Empirical Evidence From G20 Economies and Other Major Emitters
Series: Working Paper No. 2022/066
Date: April 1, 2022
Subject: Environment Taxes
Title: Social Versus Individual Work Preferences: Implications for Optimal Income Taxation
Series: Working Paper No. 2022/062
Date: March 25, 2022
Subject: Employment subsidies Income Income tax systems Labor Labor supply Marginal effective tax rate National accounts Tax policy Taxes
Title: Supply Chains and Port Congestion Around the World
Series: Working Paper No. 2022/059
Date: March 25, 2022
Subject: COVID-19 Economic theory Health Infrastructure Labor Labor shortages National accounts Supply shocks Tariffs Taxes
Title: Peru: Technical Assistance Report—Proposals for the 2022 Tax Reform: Mining Sector Fiscal Regime, Capital Gains, and IGV on Digital Services
Series: Country Report No. 2022/082
Date: March 25, 2022
Subject: Economic sectors Income Income and capital gains taxes Income tax systems International organization Mining sector Monetary policy National accounts Tax incidence Tax policy Taxes
Title: Digitalization and Tax Compliance Spillovers: Evidence from a VAT e-Invoicing Reform in Peru
Series: Working Paper No. 2022/057
Date: March 18, 2022
Subject: Financial sector policy and analysis Positive spillovers Revenue administration Spillovers Tax policy Tax return filing compliance Tax spillovers Taxes Value-added tax
Title: Climate Change in Sub-Saharan Africa Fragile States: Evidence from Panel Estimations
Series: Working Paper No. 2022/054
Date: March 18, 2022
Subject: Carbon tax Climate change Environment Greenhouse gas emissions Income National accounts Natural disasters Taxes
Title: The Effect of Tariffs in Global Value Chains
Series: Working Paper No. 2022/040
Date: February 25, 2022
Subject: Exports Imports International trade Labor productivity Production Tariffs Taxes Total factor productivity
Title: Montenegro: 2021 Article IV Consultation-Press Release; Staff Report; and Statement by the Executive Director for Montenegro
Series: Country Report No. 2022/060
Date: February 24, 2022
Subject: Expenditure Government debt management International organization Labor taxes Monetary policy Public debt Public financial management (PFM) Revenue administration Taxes