IMF Publications by Subject
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Average effective tax rate:
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
2022
Title: The Impact of the Tax Cuts and Jobs Act on Foreign Investment in the United States
Series: Working Paper No. 2022/079
Date: May 6, 2022
Subject: Average effective tax rate Balance of payments Corporate income tax Effective tax rate Foreign direct investment Marginal effective tax rate Tax policy Taxes
2021
Title: Natural Resource Taxation in Mexico: Some Considerations
Series: Working Paper No. 2021/245
Date: October 18, 2021
Subject: Average effective tax rate Economic sectors Mining sector Oil prices Oil, gas and mining taxes Prices Production sharing Tax policy Taxes
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
2020
Title: Exploring Residual Profit Allocation
Series: Working Paper No. 2020/049
Date: February 28, 2020
Subject: Average effective tax rate Corporate income tax Financial institutions Income Marginal effective tax rate National accounts Revenue administration Stocks Tax policy Taxes
2018
Title: Tax Spillovers from US Corporate Income Tax Reform
Series: Working Paper No. 2018/166
Date: July 13, 2018
Subject: Average effective tax rate Corporate income tax Effective tax rate Marginal effective tax rate Revenue administration Tax policy Taxes
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
2016
Title: Mali: Technical Assistance Report-Mining Taxation: Modeling of Five Mining Operations
Series: Country Report No. 2016/084
Date: March 17, 2016
Notes: Also Available in French
Subject: Average effective tax rate Commodities Corporate income tax Economic sectors Gold Mining sector Tax policy Taxes
2015
Title: Base Erosion, Profit Shifting and Developing Countries
Series: Working Paper No. 2015/118
Date: May 29, 2015
Subject: Average effective tax rate Corporate income tax Financial sector policy and analysis Revenue administration Spillovers Tax avoidance Tax policy Taxes
Title: Financial Decisions and Investment Outcomes in Developing Countries: The Role of Institutions
Series: Working Paper No. 2015/038
Date: February 25, 2015
Subject: Average effective tax rate Debt financing External debt Income tax systems Labor Legal support in revenue administration Revenue administration Tax policy Taxes Wages