IMF Publications by Subject
Browse by Author
Income tax systems:
1996
Title: Presumptive Taxation in Sub-Saharan Africa: Experiences and Prospects
Series: Working Paper No. 1996/005
Date: January 1, 1996
Subject: Income and capital gains taxes Income tax systems National accounts Personal income Presumptive tax Revenue administration Tax administration core functions Taxes
1995
Title: On the Measurement of Horizontal Inequity
Series: Working Paper No. 1995/135
Date: December 1, 1995
Subject: Income distribution Income inequality Income tax systems National accounts Personal income Tax equity Tax policy Taxes
Title: Policies for Growth: The Latin American Experience: Proceedings of a Conference held in Mangaratiba, Rio de Janeiro, Brazil, March 16-19, 1994
Series: Books
Date: September 28, 1995
Notes: The conference was cosponsored by the International Monetary Fund, the Catholic University of Rio de Janeiro, and the Central Bank of Brazil.
Subject: Banking Central bank autonomy Central banks Foreign exchange Income and capital gains taxes Income tax systems Real exchange rates Revenue administration Taxes
Title: Reforming China's Public Finances
Series: Books
Date: September 8, 1995
Notes: Papers presented at a symposium held in Shanghai, China, October 25-28, 1993.
Subject: Budget planning and preparation Expenditure Income and capital gains taxes Income tax systems Public financial management (PFM) Revenue administration Subnational tax Taxes
Title: Do Taxes Matter for Long-Run Growth? Harberger's Superneutrality Conjecture
Series: Working Paper No. 1995/079
Date: August 1, 1995
Notes: This paper was prepared for a special issue of the Journal of Public Economics in honor of Arnold Harberger.
Subject: Consumption taxes Human capital Income and capital gains taxes Income tax systems Labor Revenue administration Taxes
Title: Unemployment Benefits Versus Conditional Negative Income Taxes
Series: Working Paper No. 1995/065
Date: July 1, 1995
Subject: Employment Expenditure Income tax systems Labor Personal income tax Taxes Unemployment Unemployment benefits
Title: Growth Effects of Income and Consumption Taxes: Positive and Normative Analysis
Series: Working Paper No. 1995/062
Date: July 1, 1995
Subject: Capital income tax Consumption Consumption taxes Human capital Income and capital gains taxes Income tax systems Labor Taxes
Title: A U.S. Value-Added Tax: A Review of the Issues
Series: Policy Discussion Paper No. 1995/008
Date: June 1, 1995
Notes: Reviews issues related to the introduction of a value-added tax in the United States.
Subject: Consumption taxes Income and capital gains taxes Income tax systems National accounts Personal income Taxes Value-added tax
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
Title: Tax Policy Handbook
Series: Books
Date: April 25, 1995
Subject: Corporate income tax Income and capital gains taxes Income tax systems National accounts Personal income Taxes Value-added tax