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|c 5.00 USD
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|z 9781484380048
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|a 1018-5941
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|a BD-DhAAL
|c BD-DhAAL
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|a Crivelli, Ernesto.
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|a Does conditionality in IMF-supported programs promote revenue reform? /
|c Ernesto Crivelli, Sanjeev Gupta.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 2014.
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|a 1 online resource (32 pages)
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|a IMF Working Papers
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a 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.
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|a Mode of access: Internet
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|a Gupta, Sanjeev.
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|a IMF Working Papers; Working Paper ;
|v No. 2014/206
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| 856 |
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/001/2014/206/001.2014.issue-206-en.xml
|z IMF e-Library
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