IMF Publications by Subject
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Average effective tax rate:
2012
Title: A Partial Race to the Bottom: Corporate Tax Developments in Emerging and Developing Economies
Series: Working Paper No. 2012/028
Date: January 1, 2012
Subject: Average effective tax rate Corporate income tax Effective tax rate Marginal effective tax rate Revenue administration Tax policy Taxes
2011
Title: The Tax Elasticity of Corporate Debt: A Synthesis of Size and Variations
Series: Working Paper No. 2011/095
Date: April 1, 2011
Subject: Average effective tax rate Corporate income tax Marginal effective tax rate Tax arrears management Tax elasticity
2008
Title: Corporate Income Tax Competition in the Caribbean
Series: Working Paper No. 2008/077
Date: March 1, 2008
Subject: Average effective tax rate Corporate income tax Corporate taxes Tax harmonization Tax holidays
Title: Japan’s Corporate Income Tax—Overview and Challenges
Series: Working Paper No. 2008/070
Date: March 1, 2008
Subject: Average effective tax rate Corporate income tax Corporate taxes Depreciation Marginal effective tax rate National accounts Revenue administration Tax policy Taxes
Title: Effective Average Tax Rates for Permanent Investment
Series: Working Paper No. 2008/056
Date: March 1, 2008
Subject: Average effective tax rate Depreciation Effective tax rate Marginal effective tax rate Tax holidays
2007
Title: The Effects of Dividend Taxes on Equity Prices: A Re-examination of the 1997 U.K. Tax Reform
Series: Working Paper No. 2007/204
Date: August 1, 2007
Subject: Average effective tax rate Dividend tax Pension spending Stock markets Stocks
2003
Title: Capital Account Liberalization and Corporate Taxes
Series: Working Paper No. 2003/180
Date: September 1, 2003
Subject: Average effective tax rate Balance of payments Capital controls Corporate income tax Corporate taxes Exchange restrictions Foreign exchange Tax policy Taxes
Title: Currency Demand, the Underground Economy, and, Tax Evasion—The Case of Guyana
Series: Working Paper No. 2003/007
Date: January 1, 2003
Subject: Average effective tax rate Currencies Economic sectors Informal economy Money National accounts Personal income Revenue administration Tax evasion Tax policy
2002
Title: Ireland: Selected Issues
Series: Country Report No. 2002/171
Date: August 7, 2002
Subject: Average effective tax rate Banking Economic sectors Expenditure Fiscal policy Fiscal stance Manufacturing Revenue administration Tax policy
1997
Title: The Effect of Expected Effective Corporate Tax Rates on Incremental Financing Decisions
Series: Working Paper No. 1997/046
Date: April 1, 1997
Notes: Also published in Staff Papers, Vol. 44, No. 4, December 1997.
Subject: Average effective tax rate Corporate income tax Effective tax rate Labor Tax allowances Tax policy Taxes Wages