IMF Publications by Subject
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Taxes:
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: Policy Sequencing Towards Carbon Pricing - Empirical Evidence From G20 Economies and Other Major Emitters
Series: Working Paper No. 2022/066
Date: April 1, 2022
Subject: Environment 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: Climate Change in Sub-Saharan Africa Fragile States: Evidence from Panel Estimations
Series: Working Paper No. 2022/054
Date: March 18, 2022
Subject: Carbon tax Climate change Environment Greenhouse gas emissions Income National accounts Natural disasters Taxes
Title: Structural Breaks in Carbon Emissions: A Machine Learning Analysis
Series: Working Paper No. 2022/009
Date: January 21, 2022
Subject: Carbon tax Climate change Climate policy Environment Greenhouse gas emissions Machine learning Taxes Technology
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: How to Apply Excise Taxes to Fight Obesity
Series: How-To Note No 2021/008
Date: December 10, 2021
Subject: Economic sectors Health Taxes
Title: Climate-Related Stress Testing: Transition Risk in Colombia
Series: Working Paper No. 2021/261
Date: November 5, 2021
Subject: Carbon tax Commercial banks Environment Financial institutions Greenhouse gas emissions Loans Taxes
Title: ISORA 2018: Understanding Revenue Administration
Series: Departmental Paper No 2021/025
Date: November 3, 2021
Subject: International Survey on Revenue Administration (ISORA) Large taxpayer office Revenue administration Revenue performance assessment Tax administration core functions Taxes Value-added tax
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