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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Beste egile batzuk: | , , |
Formatua: | Aldizkaria |
Hizkuntza: | English |
Argitaratua: |
Washington, D.C. :
International Monetary Fund,
2020.
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Saila: | IMF Working Papers; Working Paper ;
No. 2020/094 |
Sarrera elektronikoa: | Full text available on IMF |