Does conditionality in IMF-supported programs promote revenue reform? /

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 taxe...

وصف كامل

التفاصيل البيبلوغرافية
المؤلف الرئيسي: Crivelli, Ernesto
مؤلفون آخرون: Gupta, Sanjeev
التنسيق: دورية
اللغة:English
منشور في: Washington, D.C. : International Monetary Fund, 2014.
سلاسل:IMF Working Papers; Working Paper ; No. 2014/206
الوصول للمادة أونلاين:Full text available on IMF