Crivelli, Ernesto
IMF conditionality supports revenue collection is it just tax rates? / Ernesto Crivelli and Sanjeev Gupta .-- , 2018
Disponible en formato electrónico a través de la Biblioteca del IEF.
Resumen.
Bibliografía.
This article examines if the observed favourable impact of conditionality in IMF programmes on revenue performance arises from changes in tax rates. It does so by studying the experience of 126 low- and middle-income countries during 1993–2013. When changes in tax rates are controlled
for, the impact of revenue conditionality (and especially conditionality on revenue administration reform) not only remains strong on value-added tax collection but also, in contrast
to earlier results, it contributes to significant improvements in income tax collection.
FONDO MONETARIO INTERNACIONAL
IMPUESTOS
RECAUDACION
DESARROLLO ECONOMICO
TIPOS DE GRAVAMEN
Gupta, Sanjeev
Applied Economics Letters 1350-4851 v. 25, n. 10-12, July 2018, p. 882-885
IMF conditionality supports revenue collection is it just tax rates? / Ernesto Crivelli and Sanjeev Gupta .-- , 2018
Disponible en formato electrónico a través de la Biblioteca del IEF.
Resumen.
Bibliografía.
This article examines if the observed favourable impact of conditionality in IMF programmes on revenue performance arises from changes in tax rates. It does so by studying the experience of 126 low- and middle-income countries during 1993–2013. When changes in tax rates are controlled
for, the impact of revenue conditionality (and especially conditionality on revenue administration reform) not only remains strong on value-added tax collection but also, in contrast
to earlier results, it contributes to significant improvements in income tax collection.
FONDO MONETARIO INTERNACIONAL
IMPUESTOS
RECAUDACION
DESARROLLO ECONOMICO
TIPOS DE GRAVAMEN
Gupta, Sanjeev
Applied Economics Letters 1350-4851 v. 25, n. 10-12, July 2018, p. 882-885