| 000 | 01633nab a2200301 c 4500 | ||
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_c138072 _d138072 |
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| 003 | ES-MaIEF | ||
| 005 | 20221212185458.0 | ||
| 007 | t| | ||
| 008 | 180521s2018 uk ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_964880 _aCrivelli, Ernesto |
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| 245 |
_aIMF conditionality supports revenue collection _bis it just tax rates? _c Ernesto Crivelli and Sanjeev Gupta |
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| 260 | _c2018 | ||
| 500 | _aDisponible en formato electrónico a través de la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 504 | _aBibliografía. | ||
| 520 | _aThis 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. | ||
| 650 | 4 |
_950177 _aFONDO MONETARIO INTERNACIONAL |
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| 650 | 4 |
_947460 _aIMPUESTOS |
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| 650 | 4 |
_948197 _aRECAUDACION |
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| 650 | 4 |
_950224 _aDESARROLLO ECONOMICO |
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| 650 | 4 |
_948570 _aTIPOS DE GRAVAMEN |
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| 700 | 1 |
_920012 _aGupta, Sanjeev |
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| 773 | 0 |
_9156190 _oOP 2069/2018/10/12 _tApplied Economics Letters _w(IEF)34793 _x 1350-4851 _g v. 25, n. 10-12, July 2018, p. 882-885 |
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| 856 | _uhttps://www.tandfonline.com/doi/pdf/10.1080/13504851.2017.1374534 | ||
| 942 |
_2udc _cART |
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