IMF Publications by Subject
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Tax policy:
2022
Title: Labor Taxation in the Western Balkan: Looking Back and Forward
Series: Working Paper No. 2022/239
Date: December 2, 2022
Subject: Labor Labor markets Labor taxes Personal income tax Tax policy Tax wedge Taxes Wages
Title: How to Evaluate Tax Expenditures
Series: How-To Note No 2022/005
Date: November 30, 2022
Subject: Expenditure Public financial management (PFM) Revenue administration Tax policy Taxes
Title: Distributional Effects of Tax Reforms in Japan: Micro-simulation Approach
Series: Working Paper No. 2022/150
Date: July 22, 2022
Subject: Consumption taxes Income National accounts Personal income tax Tax allowances Tax incidence Tax policy Taxes
Title: Romania: Technical Assistance Report on Reforming Personal Income Taxation
Series: Country Report No. 2022/199
Date: June 29, 2022
Subject: Income Income tax systems International organization Marginal effective tax rate Monetary policy National accounts Personal income tax Tax allowances Tax policy Taxes
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: 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: 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: 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 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