IMF Publications by Subject
Browse by Author
Corporate income tax:
2021
Title: A Firm Lower Bound: Characteristics and Impact of Corporate Minimum Taxation
Series: Working Paper No. 2021/161
Date: June 8, 2021
Subject: Average effective tax rate Corporate income tax Effective tax rate Income Income tax systems National accounts Tax policy Taxes
Title: Taxing Multinationals in Europe
Series: Departmental Paper No 2021/012
Date: May 25, 2021
Subject: Competition Corporate income tax Corporate taxes Financial markets Formula apportionment Revenue administration Tax policy Taxes
Title: How to Design a Regional Tax Treaty and Tax Treaty Policy Framework in a Developing Country
Series: How-To Note No 2021/003
Date: May 4, 2021
Subject: Corporate income tax Dividend tax Double taxation Payroll tax Revenue administration Tax policy Taxes Withholding tax
Title: Is There Money on the Table? Evidence on the Magnitude of Profit Shifting in the Extractive Industries
Series: Working Paper No. 2021/009
Date: January 15, 2021
Subject: Corporate income tax Mining sector Natural resources Tax avoidance Transfer pricing rules
2020
Title: Tax Policy and Inclusive Growth
Series: Working Paper No. 2020/271
Date: December 4, 2020
Subject: Capital income tax Corporate income tax Income Income and capital gains taxes Income tax systems National accounts Taxes
Title: International Taxation and Luxembourg’s Economy
Series: Working Paper No. 2020/264
Date: November 25, 2020
Subject: Asset and liability management Corporate income tax Environmental taxes Income National accounts Revenue administration Special purpose vehicle Taxes
Title: Chile: Technical Assistance Report—Assessment of Tax Expenditures and Corrective Taxes
Series: Country Report No. 2020/305
Date: November 19, 2020
Subject: Corporate income tax Income National accounts Personal income Personal income tax Taxes Value-added tax
Title: Global Firms, National Corporate Taxes: An Evolution of Incompatibility
Series: Working Paper No. 2020/178
Date: September 4, 2020
Subject: Balance of payments Corporate income tax Double taxation Foreign direct investment International trade National accounts Personal income Tax incentives Taxes Trade in services
Title: Coordinating Revenue Incentive Policies in the Caribbean
Series: Working Paper No. 2020/176
Date: August 28, 2020
Subject: Balance of payments Competition Corporate income tax Environment Financial markets Foreign direct investment Natural disasters Tax incentives Taxes
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