IMF Publications by Subject
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Income tax systems:
2025
Title: Domestic Revenue Mobilization in WAEMU: WAEMU
Series: Selected Issues Paper No. 2025/070
Date: June 10, 2025
Subject: Corporate income tax Fiscal policy Income tax systems Personal income tax Revenue administration Revenue mobilization Taxes
Title: Methodology and Overview of the IMF’s World Revenue Longitudinal Database
Series: Technical Notes and Manuals No. 2025/004
Date: March 6, 2025
Subject: Economic and financial statistics Environment Government finance statistics Income and capital gains taxes Income tax systems Natural resources Revenue administration Taxes
2024
Title: Libya: Technical Assistance Report-Redesign of Income Tax Forms
Series: Technical Assistance Report No. 2024/100
Date: November 15, 2024
Subject: Corporate income tax Income Income tax systems National accounts Revenue administration Tax administration core functions Taxes Taxpayer registration
2023
Title: Unpleasant Surprises? Elections and Tax News Shocks
Series: Working Paper No. 2023/139
Date: June 30, 2023
Subject: Consumption taxes Corporate income tax Econometric analysis Fiscal policy Income tax systems Probit models Taxes
Title: How to Design a Presumptive Income Tax for Micro and Small Enterprises
Series: How-To Note No 2023/002
Date: June 29, 2023
Subject: Corporate income tax Economic sectors Effective tax rate Financial crises Income and capital gains taxes Income tax systems Sales tax Tax policy Taxes
Title: Options to Strengthen the Social Safety Net in Japan: Japan
Series: Selected Issues Paper No. 2023/033
Date: May 18, 2023
Subject: Employment Expenditure Income Income tax systems International organization Labor Monetary policy National accounts Social assistance spending Taxes Wages
Title: A Deep Dive into Tax Buoyancy: Comparing Estimation Techniques in a Large Heterogeneous Panel
Series: Working Paper No. 2023/071
Date: March 17, 2023
Subject: Corporate income tax Income tax systems Personal income tax Revenue administration Taxes Value-added tax
2022
Title: Social Versus Individual Work Preferences: Implications for Optimal Income Taxation
Series: Working Paper No. 2022/062
Date: March 25, 2022
Subject: Employment subsidies Income Income tax systems Labor Labor supply Marginal effective tax rate National accounts Tax policy Taxes
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: Peru: Technical Assistance Report-Tax Regime for Small Taxpayers and Special Economic Zones
Series: Country Report No. 2022/035
Date: February 11, 2022
Subject: Foreign exchange Income Income and capital gains taxes Income tax systems International organization Monetary policy National accounts Real exchange rates Revenue administration Tax collection Taxes