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Can Covid-19 induce governments to implement tax reforms in developing countries?
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Resumo(s)
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 more than revenues in advanced economies, while the converse applies to developing countries. Using a subset of 45 developing countries for which tax reform data are available, we find that past pandemics have propelled countries to implement tax reforms, particularly in corporate income taxes, excises and property taxation. Pandemics do not drive revenue administration reforms.
Descrição
Palavras-chave
fiscal policy pandemics local projection impulse response functions tax reforms binary choice models
Contexto Educativo
Citação
Gupta, Sanjeev e João Tovar Jalles (2021). "Can Covid-19 induce governments to implement tax reforms in developing countries?". Instituto Superior de Economia e Gestão – REM Working paper nº 0168 – 2021
Editora
ISEG - REM - Research in Economics and Mathematics