IMF Publications by Subject
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Tax policy:
2019
Title: Death and Taxes: Does Taxation Matter for Firm Survival?
Series: Working Paper No. 2019/078
Date: April 19, 2019
Subject: Capital productivity Corporate income tax Marginal effective tax rate Production Tax incidence Tax policy Taxes Total factor productivity
Title: Designing Interest and Tax Penalty Regimes
Series: Tax Law Technical Note No. 2019/001
Date: March 18, 2019
Subject: External debt Interest payments Interest tax Legal support in revenue administration Revenue administration Tax administration core functions Tax law Tax policy Taxes
Title: Fiscal Redistribution and Social Welfare
Series: Working Paper No. 2019/051
Date: March 8, 2019
Subject: Fiscal redistribution Income distribution Income inequality National accounts Personal income Progressive taxation Tax policy
Title: Nonlinearity Between the Shadow Economy and Level of Development
Series: Working Paper No. 2019/048
Date: March 1, 2019
Subject: Economic sectors Education Inflation Informal economy Labor Prices Tax incidence Tax policy
2018
Title: Pouring Oil on Fire: Interest Deductibility and Corporate Debt
Series: Working Paper No. 2018/257
Date: December 7, 2018
Subject: Capital productivity Commodities Corporate income tax Currencies Debt bias Financial statements Money Oil Production Public financial management (PFM) Tax policy Taxes
Title: Personal Income Tax Progressivity: Trends and Implications
Series: Working Paper No. 2018/246
Date: November 20, 2018
Subject: Income distribution National accounts Personal income Personal income tax Progressive taxation Social security contributions Tax policy Taxes
Title: Tax Spillovers from US Corporate Income Tax Reform
Series: Working Paper No. 2018/166
Date: July 13, 2018
Subject: Average effective tax rate Corporate income tax Effective tax rate Marginal effective tax rate Revenue administration Tax policy Taxes
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
Title: Progressive Taxation of Extractive Resources as Second-Best Optimal Policy
Series: Working Paper No. 2018/130
Date: June 13, 2018
Subject: Average effective tax rate Marginal effective tax rate Progressive taxation Rent tax Revenue administration Tax policy Taxes
Title: Tax Incentives in Cambodia
Series: Working Paper No. 2018/071
Date: March 29, 2018
Subject: Corporate income tax Effective tax rate Tax holidays Tax incentives Tax policy Taxes Withholding tax