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Effective tax rate:
2008
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
2006
Title: Allowances for Corporate Equity in Practice
Series: Working Paper No. 2006/259
Date: November 1, 2006
Subject: Allowance for corporate equity Corporate income tax Effective tax rate Income tax systems Stocks
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
1996
Title: The Efficiency of VAT Implementation: A Comparative Study of Central and Eastern European Countries in Transition
Series: Working Paper No. 1996/079
Date: July 1, 1996
Subject: Average effective tax rate Consumption Effective tax rate National accounts Revenue administration Tax policy Taxes Value-added tax
1995
Title: The Taxation of Financial Assets: A Survey of Issues and Country Experiences
Series: Working Paper No. 1995/046
Date: May 1, 1995
Subject: Capital income Corporate income tax Effective tax rate Income tax systems National accounts Personal income Personal income tax Tax policy Taxes
1994
Title: Eastern Europe: Factors Underlying the Weakening Performance of Tax Revenues
Series: Working Paper No. 1994/104
Date: September 1, 1994
Notes: Discusses Albania, Bulgaria, Czech Republic, Hungary, Poland, Romania, Slovak Republic, and the former Czechoslovakia.
Subject: Consumption taxes Effective tax rate Inflation Prices Revenue administration Social security contributions Tax policy Taxes
1991
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
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