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Tax Revenue Downturns
Pablo Lopez MurphyKun Li
其他書名
Anatomy and Links to Imports
出版International Monetary Fund, 2010-06-01
主題Business & Economics / Public FinanceBusiness & Economics / Exports & ImportsBusiness & Economics / Statistics
ISBN14552012199781455201211
URLhttp://books.google.com.hk/books?id=J5QYEAAAQBAJ&hl=&source=gbs_api
EBookSAMPLE
註釋We study historical tax revenue downturn episodes—where tax revenue-to-GDP ratios decline sharply—and explore the link between tax revenues and imports. We document that downturn episodes of at least 1 percentage point of GDP in one year are common. The tax types that account for these episodes are different in advanced, emerging and developing, and oil producing countries. We find that tax revenue downturns and import contractions have a statistically significant link. Finally, we show that changes in imports are a statistically significant determinant of changes in tax revenues even when controlling for changes in the output gap and in the terms of trade.