Tax Revenue Downturns : Anatomy and Links to Imports /
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...
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| 格式: | 雜誌 |
| 語言: | English |
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Washington, D.C. :
International Monetary Fund,
2010.
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| 叢編: | IMF Working Papers; Working Paper ;
No. 2010/138 |
| 在線閱讀: | Full text available on IMF |