IMF Publications by Subject
Browse by Author
Tax expenditures:
2025
Title: Is Tax Policy Costly Industrial Policy in Mozambique?
Series: Working Paper No. 2025/010
Date: January 17, 2025
Subject: Corporate income tax Public financial management (PFM) Special economic zones Tax expenditures Tax incentives Taxes
2024
Title: Policy Multipliers in Japan Under QQE
Series: Working Paper No. 2024/113
Date: June 7, 2024
Subject: Central bank balance sheet Central Banks Expenditure Financial services Public debt Public financial management (PFM) Real interest rates Tax expenditures
2023
Title: Belgium: Technical Assistance Report-Revenue Administration Gap Analysis Program–The Value Added Tax
Series: Country Report No. 2023/166
Date: May 17, 2023
Subject: International organization Monetary policy Public financial management (PFM) Revenue administration Revenue Administration Gap Analysis Program (RA-GAP) Revenue performance assessment Tax expenditures Tax gap Taxes Value-added tax
Title: Spending Efficiency and Reforms: France
Series: Selected Issues Paper No. 2023/014
Date: February 28, 2023
Subject: Aging Education Expenditure Health International organization Monetary policy Population and demographics Public financial management (PFM) Tax expenditures
2021
Title: Brazil: Tax Expenditure Rationalization Within Broader Tax Reform
Series: Working Paper No. 2021/240
Date: September 24, 2021
Subject: Corporate income tax Personal income tax Public financial management (PFM) Social security contributions Tax expenditures Tax incentives Taxes
Title: Austerity and Elections
Series: Working Paper No. 2021/121
Date: April 30, 2021
Subject: Commodities Expenditure Government debt management Public financial management (PFM) Tax expenditures
2019
Title: Tax Expenditure Reporting and Its Use in Fiscal Management: A Guide for Developing Economies
Series: How-To Note No. 2019/002
Date: March 27, 2019
Subject: Income and capital gains taxes Income tax systems Personal income tax Public financial management (PFM) Tax expenditures Taxes Value-added tax
2017
Title: How to Establish a Tax Policy Unit
Series: How-To Note No. 2017/002
Date: October 19, 2017
Subject: Fiscal policy Public financial management (PFM) Revenue administration Revenue forecasting Tax expenditures Tax law Tax policy Tax policy units
2016
Title: Mali: Technical Assistance Report-Tax Policy-Diagnostic Assessment
Series: Country Report No. 2016/083
Date: March 17, 2016
Notes: Also Available in French
Subject: Consumption taxes Income and capital gains taxes Public financial management (PFM) Revenue administration Tax expenditures Taxes Value-added tax
2015
Title: Angola: Selected Issues
Series: Country Report No. 2015/302
Date: November 3, 2015
Notes: Also available in Portuguese
Subject: Banking Deposit rates Financial services Fiscal risks Interbank rates Oil prices Prices Public financial management (PFM) Tax expenditures