IMF Publications by Author
Browse by Subject
Wen, Jean-François:
2023
Title: Designing a Presumptive Income Tax Based on Turnover in Countries with Large Informal Sectors
Series: Working Paper No. 2023/267
Date: December 22, 2023
Subject: Compliance costs Presumptive tax Revenue administration Sales tax Tax return filing compliance Taxes
Title: How to Design a Presumptive Income Tax for Micro and Small Enterprises
Series: How-To Note No 2023/002
Date: June 29, 2023
Subject: Corporate income tax Economic sectors Effective tax rate Financial crises Income and capital gains taxes Income tax systems Sales tax Tax policy Taxes
2020
Title: Tax Elasticity Estimates for Capital Stocks in Canada
Series: Working Paper No. 2020/077
Date: May 29, 2020
Subject: Corporate income tax Financial institutions Financial services Marginal effective tax rate Real interest rates Stocks Tax allowances Tax policy Taxes
2019
Title: The Optimal Turnover Threshold and Tax Rate for SMEs
Series: Working Paper No. 2019/098
Date: May 7, 2019
Subject: Compliance costs Corporate income tax Presumptive tax Revenue administration Sales tax Taxes
2018
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