IMF Publications by Subject
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Corporate income tax:
2024
Title: Efficient Economic Rent Taxation under a Global Minimum Corporate Tax
Series: Working Paper No. 2024/057
Date: March 15, 2024
Subject: Allowance for corporate equity Average effective tax rate Cash-flow tax Corporate income tax Marginal effective tax rate Tax policy Taxes
2023
Title: Ireland: 2023 Article IV Consultation-Press Release; and Staff Report
Series: Country Report No. 2023/411
Date: December 15, 2023
Subject: Corporate income tax Credit Fiscal policy Housing Inflation International organization Monetary policy Money National accounts Prices Taxes
Title: Corporate Income Tax Gap Estimation by using Bottom-Up Techniques in Selected Countries: Revenue Administration Gap Analysis Program
Series: Technical Notes and Manuals No. 2023/006
Date: October 31, 2023
Subject: Auditing Corporate income tax Economic sectors Expenditure Public financial management (PFM) Revenue administration Revenue Administration Gap Analysis Program (RA-GAP) Revenue performance assessment Small and medium enterprises Tax gap Taxes
Title: International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax
Series: Working Paper No. 2023/159
Date: August 4, 2023
Subject: Balance of payments Capital account Corporate income tax Foreign direct investment International tax issues Marginal effective tax rate Tax policy Taxes
Title: Unpleasant Surprises? Elections and Tax News Shocks
Series: Working Paper No. 2023/139
Date: June 30, 2023
Subject: Consumption taxes Corporate income tax Econometric analysis Fiscal policy Income tax systems Probit models 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
Title: Drivers of Corporate Cash Holdings in Japan: Japan
Series: Selected Issues Paper No. 2023/029
Date: May 18, 2023
Subject: Corporate income tax Economic theory Effective tax rate Financial frictions Intangible capital International organization Monetary policy National accounts Tax allowances Tax policy Taxes
Title: A Deep Dive into Tax Buoyancy: Comparing Estimation Techniques in a Large Heterogeneous Panel
Series: Working Paper No. 2023/071
Date: March 17, 2023
Subject: Corporate income tax Income tax systems Personal income tax Revenue administration Taxes Value-added tax
Title: Republic of Slovenia: Technical Assistance Report-Revenue Administration Gap Analysis Program- Corporate Income Tax Gap
Series: Country Report No. 2023/109
Date: March 10, 2023
Subject: Business enterprises Corporate income tax Economic sectors International organization Monetary policy National accounts Revenue performance assessment Tax gap Taxes
2022
Title: Cross-Country Evidence on the Revenue Impact of Tax Reforms
Series: Working Paper No. 2022/199
Date: September 30, 2022
Subject: Corporate income tax Personal income tax Revenue administration Tax collection Taxes Value-added tax