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Applied Economics Letters Volume 25, 2018 - Issue 12
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Article

IMF conditionality supports revenue collection: is it just tax rates?

Ernesto CrivelliInternational Monetary Fund, Washington, DC, USACorrespondence[email protected]
&
Sanjeev GuptaInternational Monetary Fund, Washington, DC, USA
Pages 882-885 | Published online: 07 Sep 2017

References

  • Crivelli, E., and S. Gupta. 2016. “Does Conditionality in IMF-Supported Programs Promote Revenue Reform?” International Tax and Public Finance 23 (3): 550–579. doi:10.1007/s10797-015-9379-7.
  • Ebrill, L., J.-P. Bodin, M. Keen, and V. Summers. 2001. The Modern VAT. Washington, DC: International Monetary Fund.
  • Keen, M. 2013. “The Anatomy of the VAT.” National Tax Journal 66 (2): 423–446. doi:10.17310/ntj.2013.2.00.

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