IMF Publications by Subject
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Allowance for corporate equity:
2018
Title: A Destination-Based Allowance for Corporate Equity
Series: Working Paper No. 2018/239
Date: November 8, 2018
Subject: Allowance for corporate equity Corporate income tax Discount rates Financial institutions Financial services Revenue administration Stocks Taxes Value-added tax
2014
Title: Japan’s Corporate Income Tax: Facts, Issues and Reform Options
Series: Working Paper No. 2014/138
Date: August 4, 2014
Subject: Allowance for corporate equity Consumption taxes Corporate income tax Income National accounts Personal income tax Taxes
2011
Title: Tax Biases to Debt Finance: Assessing the Problem, Finding Solutions
Series: Staff Discussion Notes No. 2011/011
Date: May 3, 2011
Subject: Allowance for corporate equity Comprehensive business income tax Corporate income tax Debt bias Financial institutions Stocks Tax policy Taxes
2006
Title: Allowances for Corporate Equity in Practice
Series: Working Paper No. 2006/259
Date: November 1, 2006
Subject: Allowance for corporate equity Corporate income tax Effective tax rate Income tax systems Stocks