Does conditionality in IMF-supported programs promote revenue reform?

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 taxes on goods and services, including the VAT.... READ MORE...

Publication date: November 2014
ISBN 9781484380048
$18.00

Add to Cart by clicking price of the language and format you'd like to purchase

Available Languages and Formats

Paperback

Publication date: November 2014

PDF

Publication date: November 2014

ePub

Publication date: November 2014

Mobi

Publication date: November 2014

English