IMF Publications by Subject
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Consumption taxes:
1993
Title: A Comparative Analysis of the Structure of Tax Systems in Industrial Countries
Series: Working Paper No. 1993/014
Date: February 1, 1993
Subject: Average effective tax rate Capital income tax Consumption taxes Income tax systems Personal income tax Tax policy Taxes
Title: Taxes and the Price Level: A Further Examination of the PPP Hypothesis
Series: Working Paper No. 1993/005
Date: February 1, 1993
Subject: Consumption taxes Foreign exchange Income Income and capital gains taxes National accounts Purchasing power parity Tax incidence Tax policy Taxes
1992
Title: Tariffs, Optimal Taxes, and Collection Costs
Series: Working Paper No. 1992/028
Date: April 1, 1992
Subject: Consumption taxes Demand elasticity Economic theory Optimal taxation Tariffs Tax policy Taxes Taxes on trade
Title: Theory and Policy: A Commenton Dixit andon Current Tax Theory
Series: Working Paper No. 1992/015
Date: February 1, 1992
Notes: Also published in Staff Papers, Vol. 39, No. 4, December 1992.
Subject: Consumption taxes Inflation Prices Taxes
1991
Title: International Vat Harmonization: Economic Effects
Series: Working Paper No. 1991/022
Date: February 1, 1991
Notes: Also published in Staff Papers, Vol. 38, No. 4, December 1991.
Subject: Cash-flow tax Consumption Consumption taxes Income tax systems National accounts Revenue administration Taxes Value-added tax
Title: Estimating the Base of the Value-Added Tax (VAT) in Developing Countries: The Problem of Exemptions
Series: Working Paper No. 1991/021
Date: February 1, 1991
Subject: Consumption Consumption taxes Effective tax rate National accounts Tax policy Taxes Value-added tax VAT exemptions
1990
Title: European Fiscal Harmonization and the French Economy
Series: Working Paper No. 1990/096
Date: October 1, 1990
Notes: Also published in Staff Papers, Vol. 38, No. 2, June 1991.
Subject: Consumption Consumption taxes Income and capital gains taxes National accounts Personal income tax Taxes Value-added tax
Title: Tax Efficiency in an Open Economy
Series: Working Paper No. 1990/094
Date: October 1, 1990
Subject: Consumption Consumption taxes Labor supply Personal income tax Terms of trade
Title: The Optimal Mix of Inflationary Finance and Commodity Taxation with Collection Lags
Series: Working Paper No. 1990/087
Date: September 1, 1990
Notes: Also published in Staff Papers, Vol. 38, No. 3, September 1991.
Subject: Consumption Consumption taxes Inflation Revenue administration Tax collection
1986
Title: Fund-Supported Programs, Fiscal Policy, and Income Distribution
Series: Occasional Paper No. 1986/006
Date: September 15, 1986
Subject: Consumption taxes Expenditure Income Income and capital gains taxes Income distribution National accounts Personal income Taxes