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Estimating the Corporate Income Tax Gap : The RA-GAP Methodology

Author/Editor: Junji Ueda.

Release Date:September, 2018

The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) aims to provide a quantitative analysis of the tax gap between potential revenues and actual collections, and more...



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Resolution Funding : Who Pays When Financial Institutions Fail?

Author/Editor: Oana M Croitoru, Marc Dobler, Johan Molin.

Release Date:August, 2018

A key element of the international reform agenda since the Global Financial Crisis has been to strengthen resolution regimes and make government bailouts the last, not first, resort. A new more...



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A Toolkit to Assess the Consistency Between Real Sector and Financial Sector Forecasts

Author/Editor: Sophia Chen, Paola Ganum, Pau Rabanal.

Release Date:June, 2017

e develop a toolkit to assess the consistency between real sector and financial sector forecasts. The toolkit draws upon empirical regularities on real sector and financial sector outcomes for 182 more...



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Assessing Country Risk : Selected Approaches

Author/Editor: Ashvin Ahuja, Kevin Wiseman, Murtaza H Syed.

Release Date:June, 2017

Assessing country risk is a core component of surveillance at the IMF. It is conducted through a comprehensive architecture, covering both bilateral and multilateral dimensions. This note describes more...



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Revenue Administration : Implementing a High-Wealth Individual Compliance Program

Author/Editor: Lucilla Mc Laughlin, John Buchanan.

Release Date:May, 2017

This technical note is provided as guidance to tax administrations that are considering a program to enhance the tax compliance of high wealth individuals. The note explains the rationale for a more...



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Expenditure Assessment Tool

Author/Editor: Candice Y Liu, Mercedes Garcia-Escribano.

Release Date:April, 2017

This manual presents the Expenditure Assessment Tool (EAT), which helps assess expenditures for any specific country. EAT uses the commonly available software program Excel and has been designed by more...



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The Revenue Administration–Gap Analysis Program : An Analytical Framework for Excise Duty Gap Estimation

Author/Editor: Mick Thackray.

Release Date:April, 2017

The IMF Fiscal Affairs Department’s Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap more...



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The Revenue Administration–Gap Analysis Program : Model and Methodology for Value-Added Tax Gap Estimation

Author/Editor: Eric Hutton.

Release Date:April, 2017

The IMF Fiscal Affairs Department’s Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap more...



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Use of Technology in Tax Administrations 1 : Developing an Information Technology Strategic Plan (ITSP)

Author/Editor: Margaret Cotton, Gregory Dark.

Release Date:March, 2017

This technical note is the first of three addressing information technology (IT) themes and issues relevant to tax administrations. This note focuses on the use of technology in tax administrations more...



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Use of Technology in Tax Administrations 2 : Core Information Technology Systems in Tax Administrations

Author/Editor: Margaret Cotton, Gregory Dark.

Release Date:March, 2017

This technical note is the second of three addressing information technology (IT) themes and issues relevant to tax administrations. This note addresses how to select a suitable IT system for core more...



Price: $10.00
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