Can COVID-19 induce governments to implement tax reforms in developing countries?
Sign Up to like & getrecommendations! Published in 2021 at "Applied Economics"
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
Assessing the Impact of Tax Reforms on the Long-Term Sustainability of Public Finances
Sign Up to like & getrecommendations! Published in 2019 at "Sustainability"
DOI: 10.31767/su.3(86)2019.03.03
Abstract: The article is devoted to the methodological aspects of assessing the impact of tax reforms on the sustainability of public finances. The low impact of numerous tax changes during 2003–2017 in Ukraine aimed at reducing… read more here.
Keywords: tax reforms; tax; public finances; term ... See more keywords