Can COVID-19 induce governments to implement tax reforms in developing countries?
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DOI: 10.1080/00036846.2021.1987380
Abstract: ABSTRACT We estimate that the short- to medium-term fiscal impact of previous pandemics has been significant in 170 countries (including low-income countries) during the 2000–2018 period. The impact has varied, with pandemics affecting government expenditures… read more here.
Keywords: developing countries; tax; implement tax; induce governments ... See more keywords