Tax Revenue Downturns : Anatomy and Links to Imports

Anatomy and Links to Imports

Tax Revenue Downturns : Anatomy and Links to Imports
We study historical tax revenue downturn episodes—where tax revenue-to-GDP ratios decline sharply—and explore the link between tax revenues and imports. We document that downturn episodes of at least 1 percentage point of GDP in one year are common. The tax types that account for these episodes are different in advanced, emerging and developing,... READ MORE...

Publication date: June 2010
ISBN 9781455201211
$18.00

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