Gender and Revenue Administration

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This technical note provides an overview of current issues and ideas that revenue administrations can consider regarding gender equality. It discusses the inter

Designing a Tax Administration Reform Strategy

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Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration

How to Combat Value-Added Tax Refund Fraud

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A previous IMF Working Paper on value-added tax (VAT) refunds (WP/07/31, by Keen and Smith) describes the main forms of VAT noncompliance and concludes that VAT

Taxing Cryptocurrencies

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Policymakers are struggling to accommodate cryptocurrencies within tax systems not designed to handle them; this paper reviews the issues that arise. The greate

Status of the Nation's Waters, Including Wetlands, Under the Jurisdiction of the Federal Water Pollution Control Act

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