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Income tax systems:

1993

Title: Collection Lags and the Optimal Inflation Tax: A Reconsideration

Author: Tijerina, A. José ; Mourmouras, Alex

Series: Working Paper No. 1993/060

Date: July 1, 1993

Notes: Also published in Staff Papers, Vol. 41, No. 1, March 1994.

Subject: Currencies Expenditure Income and capital gains taxes Income tax systems Inflation

Title: A Primeron Tax Evasion

Author: Tanzi, Vito ; Shome, Parthasarathi

Series: Working Paper No. 1993/021

Date: March 1, 1993

Notes: Also published in Staff Papers, Vol. 40, No. 4, December 1993.

Subject: Compliance costs Income tax systems Revenue administration Tax administration core functions Tax evasion Taxes

Title: Cash-Flow Tax

Author: Schutte, Christian ; Shome, Parthasarathi

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

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