IMF conditionality supports revenue collection: is it just tax rates?
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DOI: 10.1080/13504851.2017.1374534
Abstract: ABSTRACT This article examines if the observed favourable impact of conditionality in IMF programmes on revenue performance arises from changes in tax rates. It does so by studying the experience of 126 low- and middle-income… read more here.
Keywords: tax; imf conditionality; tax rates; collection ... See more keywords