IMF Publications by Subject
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Tax policy:
2022
Title: Peru: Technical Assistance Report—Proposals for the 2022 Tax Reform: Mining Sector Fiscal Regime, Capital Gains, and IGV on Digital Services
Series: Country Report No. 2022/082
Date: March 25, 2022
Subject: Economic sectors Income Income and capital gains taxes Income tax systems International organization Mining sector Monetary policy National accounts Tax incidence Tax policy Taxes
Title: Digitalization and Tax Compliance Spillovers: Evidence from a VAT e-Invoicing Reform in Peru
Series: Working Paper No. 2022/057
Date: March 18, 2022
Subject: Financial sector policy and analysis Positive spillovers Revenue administration Spillovers Tax policy Tax return filing compliance Tax spillovers Taxes Value-added tax
Title: Watch What They Do, Not What They Say: Estimating Regulatory Costs from Revealed Preferences
Series: Working Paper No. 2022/041
Date: February 25, 2022
Subject: Bank regulation Cost-benefit analysis Financial regulation and supervision Financial services Production Productivity Shadow banking Tax policy Total factor productivity
Title: Applying the Central Clearing Mandate: Different Options for Different Markets
Series: Working Paper No. 2022/014
Date: January 28, 2022
Subject: Central counterparty clearing house Collateral External debt Financial institutions Financial markets Interest payments Tax law Tax policy Taxes Withholding tax
2021
Title: Measuring the Redistributive Capacity of Tax Policies
Series: Working Paper No. 2021/252
Date: October 22, 2021
Subject: Income Income distribution Income inequality National accounts Personal income tax Progressive taxation Tax policy Taxes
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: Tax Avoidance in Sub-Saharan Africa’s Mining Sector
Series: Departmental Paper No 2021/022
Date: September 28, 2021
Subject: Corporate income tax Corporate taxes Economic sectors Mining sector Tax incentives Tax policy Taxes Withholding tax
Title: Digitalization and Taxation in Asia
Series: Departmental Paper No 2021/017
Date: September 14, 2021
Subject: Revenue administration Tax policy Taxes Technology
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
Title: Taxing Multinationals in Europe
Series: Departmental Paper No 2021/012
Date: May 25, 2021
Subject: Competition Corporate income tax Corporate taxes Financial markets Formula apportionment Revenue administration Tax policy Taxes