IMF conditionality supports revenue collection is it just tax rates? Ernesto Crivelli and Sanjeev Gupta
By: Crivelli, Ernesto
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Contributor(s): Gupta, Sanjeev.
Material type: 
ArticlePublisher: 2018Subject(s): FONDO MONETARIO INTERNACIONAL | IMPUESTOS | RECAUDACION | DESARROLLO ECONOMICO | TIPOS DE GRAVAMENOnline resources: Click here to access online
In:
Applied Economics Letters v. 25, n. 10-12, July 2018, p. 882-885Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2069/2018/10/12-2 (Browse shelf) | Available | OP 2069/2018/10/12-2 |
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.
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