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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Détails bibliographiques
Auteur principal: Ouedraogo, Rasmane
Autres auteurs: Compaore, Ali, Sow, Mousse, Tapsoba, Rene
Format: Revue
Langue:English
Publié: Washington, D.C. : International Monetary Fund, 2020.
Collection:IMF Working Papers; Working Paper ; No. 2020/094
Accès en ligne:Full text available on IMF