IMF Publications by Subject
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Compliance costs:
2024
Title: Small Firm Growth and the VAT Threshold Evidence for the UK
Series: Working Paper No. 2024/033
Date: February 16, 2024
Subject: Compliance costs Econometric analysis Revenue administration Taxes Threshold analysis Value-added tax
2023
Title: Designing a Presumptive Income Tax Based on Turnover in Countries with Large Informal Sectors
Series: Working Paper No. 2023/267
Date: December 22, 2023
Subject: Compliance costs Presumptive tax Revenue administration Sales tax Tax return filing compliance Taxes
2021
Title: Integrating the Collection of Social Insurance Contributions and Personal Income Taxes
Series: Technical Notes and Manuals No. 2021/008
Date: August 10, 2021
Subject: Compliance costs Expenditure Income National accounts Personal income tax Revenue administration Social assistance spending Tax allowances Taxes
2019
Title: VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence
Series: Working Paper No. 2019/205
Date: September 27, 2019
Subject: Competition Compliance costs Corporate income tax Financial markets Revenue administration Taxes Value-added tax VAT registration thresholds
Title: The Optimal Turnover Threshold and Tax Rate for SMEs
Series: Working Paper No. 2019/098
Date: May 7, 2019
Subject: Compliance costs Corporate income tax Presumptive tax Revenue administration Sales tax Taxes
Title: Report on the Pacific Roundtables: Actions to Address Correspondent Banking and Remittances Pressure
Series: Departmental Paper No. 2019/006
Date: May 1, 2019
Subject: Anti-money laundering and combating the financing of terrorism (AML/CFT) Balance of payments Banking Compliance costs Correspondent banking Crime Financial institutions Financial services Multilateral development institutions Remittances Revenue administration
2017
Title: Loss of Correspondent Banking Relationships in the Caribbean: Trends, Impact, and Policy Options
Series: Working Paper No. 2017/209
Date: September 29, 2017
Subject: Anti-money laundering and combating the financing of terrorism (AML/CFT) Banking Commercial banks Compliance costs Correspondent banking Crime Financial institutions Financial services Offshore financial centers Revenue administration
Title: Tax Administration and Firm Performance: New Data and Evidence for Emerging Market and Developing Economies
Series: Working Paper No. 2017/095
Date: April 14, 2017
Subject: Compliance costs Labor productivity Production Revenue administration Revenue performance assessment Tax administration core functions Tax Administration Diagnostic and Assessment Tool (TADAT) Tax return filing compliance
Title: Optimal Tax Administration
Series: Working Paper No. 2017/008
Date: January 20, 2017
Subject: Compliance costs National accounts Personal income Revenue administration Revenue performance assessment Tax administration core functions Tax gap
2016
Title: The Withdrawal of Correspondent Banking Relationships: A Case for Policy Action
Series: Staff Discussion Notes No. 2016/006
Date: June 30, 2016
Subject: Anti-money laundering and combating the financing of terrorism (AML/CFT) Balance of payments Banking Compliance costs Correspondent banking Crime Financial services Money laundering Remittances
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