IMF Publications by Subject
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Marginal effective tax rate:
2018
Title: Are Elasticities of Taxable Income Rising?
Series: Working Paper No. 2018/132
Date: June 13, 2018
Subject: Corporate income tax Income tax systems Marginal effective tax rate National accounts Personal income Personal income tax Tax policy Taxes
2017
Title: The Right Kind of Help? Tax Incentives for Staying Small
Series: Working Paper No. 2017/139
Date: June 13, 2017
Subject: Corporate income tax Marginal effective tax rate Production Productivity Tax incentives Tax policy Taxes Total factor productivity
Title: Effectiveness of Fiscal Incentives for R&D: Quasi-Experimental Evidence
Series: Working Paper No. 2017/084
Date: March 31, 2017
Subject: Economic sectors Expenditure Marginal effective tax rate Small and medium enterprises Tax allowances Tax incentives Tax policy Taxes
2015
Title: Iceland: Technical Assistance Report-Optimal Reform and Distributional Analysis of the Personal Income Tax
Series: Country Report No. 2015/315
Date: November 17, 2015
Subject: Income distribution Income tax systems Marginal effective tax rate National accounts Personal income Personal income tax Tax policy Taxes
2012
Title: Issues in Extractive Resource Taxation: A Review of Research Methods and Models
Series: Working Paper No. 2012/287
Date: December 6, 2012
Subject: Commodities Economic sectors Marginal effective tax rate Mining sector Oil Oil, gas and mining taxes Tax policy Taxes
Title: Modeling the Impact of Taxes on Petroleum Exploration and Development
Series: Working Paper No. 2012/278
Date: November 27, 2012
Subject: Commodities Corporate income tax Marginal effective tax rate Oil Oil prices Prices Production sharing Tax policy Taxes
Title: A Partial Race to the Bottom: Corporate Tax Developments in Emerging and Developing Economies
Series: Working Paper No. 2012/028
Date: January 1, 2012
Subject: Average effective tax rate Corporate income tax Effective tax rate Marginal effective tax rate Revenue administration Tax policy Taxes
2011
Title: The Tax Elasticity of Corporate Debt: A Synthesis of Size and Variations
Series: Working Paper No. 2011/095
Date: April 1, 2011
Subject: Average effective tax rate Corporate income tax Marginal effective tax rate Tax arrears management Tax elasticity
2009
Title: The Size of Government and U.S.-European Differences in Economic Performance
Series: Working Paper No. 2009/092
Date: April 1, 2009
Subject: Labor Labor market policy Labor markets Labor supply Marginal effective tax rate Tax policy
2008
Title: Japan’s Corporate Income Tax—Overview and Challenges
Series: Working Paper No. 2008/070
Date: March 1, 2008
Subject: Average effective tax rate Corporate income tax Corporate taxes Depreciation Marginal effective tax rate National accounts Revenue administration Tax policy Taxes