Fiscal Resilience Building : Insights from a New Tax Revenue Diversification Index /
Does the reliance on diversified tax structure enhance resilience to fiscal risks? This paper gives an answer to this question by proposing a new cross-country tax revenue diversification index (RDI). The RDI builds on the Theil index, and unlike the few existing tax diversification indices, which a...
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| 其他作者: | , , |
| 格式: | 杂志 |
| 语言: | English |
| 出版: |
Washington, D.C. :
International Monetary Fund,
2020.
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| 丛编: | IMF Working Papers; Working Paper ;
No. 2020/094 |
| 在线阅读: | Full text available on IMF |