IMF Publications by Subject
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Tax avoidance:
2021
Title: Pareto-Improving Minimum Corporate Taxation
Series: Working Paper No. 2021/250
Date: October 22, 2021
Subject: Competition Corporate income tax Expenditure Financial markets Revenue administration Tax avoidance Taxes
Title: Is There Money on the Table? Evidence on the Magnitude of Profit Shifting in the Extractive Industries
Series: Working Paper No. 2021/009
Date: January 15, 2021
Subject: Corporate income tax Mining sector Natural resources Tax avoidance Transfer pricing rules