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Income and capital gains taxes:

1997

Title: The Tax Treatment of Government Bonds

Author: Norregaard, John

Series: Working Paper No. 1997/025

Date: March 1, 1997

Notes: The paper presents the present provisions of taxation of interest from government bonds in OECD countries.

Subject: Bonds Capital income Financial institutions Income and capital gains taxes National accounts Personal income Sovereign bonds Taxes Withholding tax

1996

Title: People’s Republic of China: Selected Issues

Series: Country Report No. 1996/041

Date: June 18, 1996

Notes: This report was prepared by a staff team of the International Monetary Fund as background documentation for the periodic consultation with this member country. In releasing this document for public use, confidential material may have been removed at the request of the member.

Subject: Consumption taxes Economic sectors Income and capital gains taxes Income tax systems Public enterprises Revenue administration Taxes

Title: Sierra Leone: Statistical Annex

Series: Country Report No. 1996/011

Date: February 15, 1996

Notes: This statistical annex on Sierra Leone was prepared by a staff team of the International Monetary Fund as background documentation for the periodic consultation with this member country. As such, the views expressed in this document are those of the staff team and do not necessarily reflect the views of the Government of Sierra Leone or the Executive Board of the IMF.

Subject: Agricultural commodities Commodities Expenditure Exports Income Income and capital gains taxes International trade National accounts Taxes

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