IMF Publications by Subject
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Tax bases:
2016
Title: Introducing a General Anti-Avoidance Rule (GAAR) : Ensuring That a GAAR Achieves Its Purpose
Series: Tax Law: Volume 2016, Issue 1
Date: January 31, 2016
Subject: Tax bases Tax evasion Tax exemptions Tax incentives Tax increases Tax regimes Tax systems
2010
Title: Cyclicality of Revenue and Structural Balances in South Africa
Series: Working Paper No. 10/216
Date: September 1, 2010
Subject: Asset prices Bank credit Budgets Business cycles Commodity prices Credit expansion Economic models Exports Mining sector Private sector South Africa Tax bases Tax collection Tax revenues
Title: Republic of Kosovo : Request for Stand-By Arrangement
Series: Country Report No. 10/245
Date: July 29, 2010
Subject: Bank supervision Budget deficits Budgetary policy Economic conditions Economic indicators Financial management Government expenditures Liquidity management Privatization Stand-by arrangement requests Tax bases
2008
Title: Greece : Selected Issues
Series: Country Report No. 08/147
Date: May 2, 2008
Subject: Corporate taxes Excise taxes Export competitiveness Exports Income taxes Investment Property taxes Savings Selected issues Skilled labor Tax bases Value added tax
2007
Title: Policy Challenges of Population Aging in Ireland
Series: Working Paper No. 07/247
Date: October 1, 2007
Subject: Aging Economic models Fiscal policy Government expenditures Ireland Pension regulations Public debt Tax bases Taxation
2006
Title: India : Selected Issues
Series: Country Report No. 06/56
Date: February 21, 2006
Subject: Competition Credit India Inflation Oil prices Public finance Selected issues Statistics Tax bases Tax reforms
2000
Title: The Disappearing Tax Base : Is Foreign Direct Investment (FDI) Eroding Corporate Income Taxes?
Series: Working Paper No. 00/173
Date: October 1, 2000
Subject: Corporate taxes Foreign direct investment Income taxes Revenues Tax bases
1992
Title: Trends and Future Directions in Tax Policy Reform : A Latin American Perspective
Series: Working Paper No. 92/43
Date: June 1, 1992
Subject: Income taxes Tax bases Tax policy Tax reforms Value added tax
1990
Title: Tax Policy and Reform for Foreign Direct Investment in Developing Countries
Series: Working Paper No. 90/70
Date: July 1, 1990
Subject: Developing countries Foreign direct investment Tax bases Tax policy Tax reforms Tax structures
1987
Title: The Mexican Value-Added Tax (VAT) : Characteristics, Evolution, and Methodology for Calculating the Base
Series: Working Paper No. 87/21
Date: March 1, 1987
Subject: Mexico Tax bases Value added tax