IMF Publications by Subject
Browse by Author
Corporate income tax:
2022
Title: The Impact of the Tax Cuts and Jobs Act on Foreign Investment in the United States
Series: Working Paper No. 2022/079
Date: May 6, 2022
Subject: Average effective tax rate Balance of payments Corporate income tax Effective tax rate Foreign direct investment Marginal effective tax rate Tax policy Taxes
Title: Tax Policy for Inclusive Growth in Latin America and the Caribbean
Series: Working Paper No. 2022/008
Date: January 21, 2022
Subject: Corporate income tax Income and capital gains taxes Income tax systems Personal income tax Revenue administration Taxes
2021
Title: Pareto-Improving Minimum Corporate Taxation
Series: Working Paper No. 2021/250
Date: October 22, 2021
Subject: Competition Corporate income tax Expenditure Financial markets Revenue administration Tax avoidance Taxes
Title: Maldives: Technical Assistance Report—Estimating Tax Expenditures
Series: Country Report No. 2021/234
Date: October 20, 2021
Subject: Consumption taxes Corporate income tax International organization Monetary policy Personal income tax Tax allowances Taxes Value-added tax
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: Brazil: Tax Expenditure Rationalization Within Broader Tax Reform
Series: Working Paper No. 2021/240
Date: September 24, 2021
Subject: Corporate income tax Personal income tax Public financial management (PFM) Social security contributions Tax expenditures Tax incentives Taxes
Title: Botswana: Technical Assistance Report—National Accounts Mission
Series: Country Report No. 2021/185
Date: August 24, 2021
Subject: Corporate income tax International organization Monetary policy National accounts Taxes Value-added tax
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
Title: How to Design a Regional Tax Treaty and Tax Treaty Policy Framework in a Developing Country
Series: How-To Note No 2021/003
Date: May 4, 2021
Subject: Corporate income tax Dividend tax Double taxation Payroll tax Tax policy Taxes Withholding tax
Title: Is There Money on the Table? Evidence on the Magnitude of Profit Shifting in the Extractive Industries
Series: Working Paper No. 2021/009
Date: January 15, 2021
Subject: Corporate income tax Mining sector Natural resources Tax avoidance Transfer pricing rules