IMF Publications by Subject
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Income and capital gains taxes:
1993
Title: Cash-Flow Tax
Series: Working Paper No. 1993/002
Date: January 1, 1993
Notes: Also published in Staff Papers, Vol. 40, No. 3, September 1993.
Subject: Cash-flow tax Corporate income tax Income and capital gains taxes Income tax systems Tax allowances Taxes
1992
Title: Improving Tax Administration in Developing Countries
Series: Books
Date: September 15, 1992
Notes: The papers included in the volume were prepared for a symposium sponsored by the Instituto de Estudios Fiscales of the Ministry of Finance of Spain.
Subject: Income Income and capital gains taxes Income tax systems National accounts Personal income Revenue administration Tax administration core functions Taxes Value-added tax
Title: Trends and Future Directions in Tax Policy Reform: A Latin American Perspective
Series: Working Paper No. 1992/043
Date: June 1, 1992
Subject: Corporate income tax Income and capital gains taxes Income tax systems Personal income tax Taxes Value-added tax
Title: Economic Policies for a New South Africa
Series: Occasional Paper No. 1992/003
Date: February 15, 1992
Notes: Edited by Desmond Lachman and Kenneth Bercuson with a staff team comprising Daudi Ballali, Robert Corker, Charalambos Christofides, and James Wein.
Subject: Expenditure Income and capital gains taxes Income distribution National accounts Personal income Tax incidence Tax policy Taxes
Title: A Taxon Gross Assets of Enterprises as a Form of Presumptive Taxation
Series: Working Paper No. 1992/016
Date: February 1, 1992
Subject: Income and capital gains taxes Income tax systems National accounts Personal income Presumptive tax Revenue administration Taxes
Title: A Cross-Country Analysis of the Tax-Push Hypothesis
Series: Working Paper No. 1992/011
Date: February 1, 1992
Subject: Average effective tax rate Income and capital gains taxes Labor Progressive taxation Real wages Tax policy Taxes Wage setting
1991
Title: Taxation of Capital Gains: A Review of the Main Issues
Series: Working Paper No. 1991/103
Date: October 1, 1991
Subject: Capital gains tax Income and capital gains taxes Income tax systems Inflation National accounts Personal income Prices Taxes
Title: Key Questions in Considering a Value-Added Tax for Central and Eastern European Countries
Series: Working Paper No. 1991/069
Date: July 1, 1991
Notes: Also published in Staff Papers, Vol. 39, No. 2, June 1992.
Subject: Income and capital gains taxes Income tax systems Sales tax Tax allowances Taxes Value-added tax
Title: Value-Added Tax: Administrative and Policy Issues
Series: Occasional Paper No. 1991/011
Date: June 15, 1991
Subject: Auditing Income and capital gains taxes Public financial management (PFM) Revenue administration Tax administration core functions Tax auditing and verification Taxes Value-added tax
Title: Fiscal Reform in European Economies in Transition
Series: Working Paper No. 1991/043
Date: April 1, 1991
Subject: Expenditure Fiscal policy Income and capital gains taxes Income tax systems Revenue administration Taxes