IMF's Capacity Development, Research, and Data Related to Tax Policy Issues.
The IMF’s tax policy program supports countries in their consideration of how to raise revenue in support of their spending needs, and how to structure their tax and revenue system to balance key objectives including efficiency and equity, as well as issues such as the impact of taxes on incentives to invest, work, and save.
Division Chief, Tax Policy Division 1
Francophone Africa, Middle East, Central Asia, and Europe
Deputy Division Chief, Tax Policy Division 1
Deputy Division Chief, Tax Policy Division 1
Division Chief, Tax Policy Division 2
Anglophone/Lusophone Africa, Asia, Pacific, and Western Hemisphere
Deputy Division Chief, Tax Policy Division 2
Deputy Division Chief, Tax Policy Division 2
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This section provides information and resources on the taxation of business income and business assets.
Key taxes include corporate income taxes and taxes on capital gains. This section also includes taxation of business entities such as partnerships. It links closely to the international taxation topic given the importance of multinational enterprises in business. Sector-specific resources are also provided under the Sector Specific Taxes section.
This section provides information and resources on taxes imposed on consumption Tax.
Key taxes include excises, customs duties and VAT/GST systems. It also includes papers on excises, which many countries impose on goods such as fuel, tobacco, alcoholic beverages, as well as taxes imposed to influence health objectives.
Country and Regional Report
A New GCC Fiscal Era – A Look at the Macro and Firm-Level Impact of Tax Reforms
This section covers income taxation of individuals, covering issues such as the taxation of labor income and wealth.
Individual taxation is a core tax base for many countries, and the design of personal income taxes directly affects how people work, save, and invest. This topic includes resources on income taxes, wealth taxes, capital gains as well as analysis on distributional issues, equity, and how individual behavior responds to these taxes (e.g., elasticity of labor supply).
Technical Note
This section provides information and resources on tax issues that are specific to particular sectors of the economy.
The following sectors are included below: i) financial sector recourses on the taxation of financial institutions such as banks; ii) non-renewable and renewable natural resources covering natural resource taxation, including the mix of fiscal instruments; and iii) telecommunications resources on the taxation of telecommunications companies and related issues.
Working Paper
Technical Note
This section provides resources on the institutions that are necessary for well-functioning tax systems.
This section provides information on key institution building issues such as the role of political institutions, the role of tax policy units, and the analysis of tax effort.
Tax policy needs to be responsive to the changing demands of our environment and needs to adapt as the world changes. To maintain currency and relevance, the IMF tax policy program is supported by analytical work to address current issues such as international taxation, inequality, climate, digitalization, and more.
This section provides resources on the tax aspects of the digitalization of economies.
This section includes resources and studies into the new tax challenges raised by digitalization and how existing rules can be perceived as unfair. Highly‑digitalized businesses have a large base of customers that generate value, but where they have no physical presence, which creates difficulties in determining where profits should be taxed.
IMF Blog
Fintech Note
Departmental Paper
Working Paper
This section provides resources on cross-border taxation issues.
This section illustrates our contribution to the global debate on modernizing the international taxation system, including identifying and quantifying problems with the existing architecture such as tax avoidance through profit shifting, as well as tax treaties.
This section includes resources on the tax policy elements of inequality.
Excessive income inequality is detrimental to macroeconomic stability and economic growth. This section provides resources on tax policy issues relating to inequality and how tax systems can consider inequality in policy design.
IMF Note
Policy Paper
This section contains resources on the role of taxation in reducing the rate of carbon emissions and encouraging actions to adapt.
This section contains resources and analysis to assist countries in managing the difficult task of reducing carbon emissions and adapting to change. Tax policy can be a key driver of change in energy usage by changing relative prices and taxing unwanted carbon pollution.
Selected Issues Paper
The Financial Impact of Carbon Taxation on Corporates: Japan
Selected Issues Paper
Assessing Recent Climate Policy Initiatives in the Netherlands
Selected Issues Paper
Fiscal Policy Options to Accelerate Emissions Reductions in Belgium
Blog
Video
IMF Blog
Tax Coordination Can Lead to a Fairer, Greener Global Economy
Publication
Fiscal Policy from Pandemic to War, Chapter 2: Coordinating Taxation Across Borders
Working Paper
Working Paper
If you have any questions about the IMF’s work in the revenue domain, please contact us.
