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Does conditionality in IMF-supported programs promote revenue reform?
Ernesto CrivelliMr.Sanjeev Gupta
出版International Monetary Fund, 2014-11-19
主題Business & Economics / Public FinanceBusiness & Economics / Taxation / GeneralBusiness & Economics / Economics / Macroeconomics
ISBN14755445969781475544596
URLhttp://books.google.com.hk/books?id=EIEKBgAAQBAJ&hl=&source=gbs_api
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註釋This paper studies whether revenue conditionality in Fund-supported programs had any impact on the revenue performance of 126 low- and middle-income countries during 1993-2013. The results indicate that such conditionality had a positive impact on tax revenue, with strongest improvement felt on taxes on goods and services, including the VAT. Revenue conditionality matters more for low-income countries, particularly those where revenue ratios are below the group average. Moreover, revenue conditionality appears to be more effective when targeted to a specific tax. These results hold after controlling for potential endogeneity, sample selection bias, and when revenues are adjusted for economic cycle.