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...
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| 格式: | 杂志 |
| 语言: | English |
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Washington, D.C. :
International Monetary Fund,
2014.
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| 丛编: | IMF Working Papers; Working Paper ;
No. 2014/206 |
| 在线阅读: | Full text available on IMF |