IMF Publications by Subject
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Corporate income tax:
2024
Title: High-Level Summary Technical Assistance Report: Mauritania: Tax Policy Diagnostic
Series: High Level Summary Technical Assistance Report No. 2024/026
Date: July 25, 2024
Subject: Corporate income tax Income and capital gains taxes Revenue administration Taxes
Title: Broadening the Gains from Generative AI: The Role of Fiscal Policies
Series: Staff Discussion Notes No. 2024/002
Date: June 17, 2024
Subject: Artificial intelligence Automation Capital income Corporate income tax Economic sectors Financial crises Labor Labor markets National accounts Taxes Technology
Title: Luxembourg: Selected Issues
Series: Country Report No. 2024/156
Date: June 7, 2024
Subject: Corporate income tax Expenditure International organization Monetary policy Personal income tax Revenue administration Social protection spending Taxes
Title: Djibouti: Selected Issues
Series: Country Report No. 2024/149
Date: June 4, 2024
Subject: Corporate income tax International organization Labor Labor markets Monetary policy Personal income tax Revenue administration Taxes
Title: Cash Flow Analysis of Fiscal Regimes for Extractive Industries
Series: Working Paper No. 2024/089
Date: April 26, 2024
Subject: Carbon tax Commodities Corporate income tax Fiscal Analysis of Resource Industries (FARI) Oil Production sharing Revenue performance assessment Taxes
Title: Deciphering the GloBE in a Low-Tax Jurisdiction
Series: Working Paper No. 2024/064
Date: March 22, 2024
Subject: Allowance for corporate equity Cash-flow tax Corporate income tax Corporate taxes Tax allowances Taxes
Title: Efficient Economic Rent Taxation under a Global Minimum Corporate Tax
Series: Working Paper No. 2024/057
Date: March 15, 2024
Subject: Allowance for corporate equity Average effective tax rate Cash-flow tax Corporate income tax Marginal effective tax rate Tax policy Taxes
2023
Title: Ireland: 2023 Article IV Consultation-Press Release; and Staff Report
Series: Country Report No. 2023/411
Date: December 15, 2023
Subject: Corporate income tax Credit Fiscal policy Housing Inflation International organization Monetary policy Money National accounts Prices Taxes
Title: Corporate Income Tax Gap Estimation by using Bottom-Up Techniques in Selected Countries: Revenue Administration Gap Analysis Program
Series: Technical Notes and Manuals No. 2023/006
Date: October 31, 2023
Subject: Auditing Corporate income tax Economic sectors Expenditure Public financial management (PFM) Revenue administration Revenue Administration Gap Analysis Program (RA-GAP) Revenue performance assessment Small and medium enterprises Tax gap Taxes
Title: International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax
Series: Working Paper No. 2023/159
Date: August 4, 2023
Subject: Balance of payments Capital account Corporate income tax Foreign direct investment International tax issues Marginal effective tax rate Tax policy Taxes