Does Conditionality In Imf Supported Programs Promote Revenue Reform
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Does conditionality in IMF-supported programs promote revenue reform?
Author: Ernesto Crivelli
language: en
Publisher: International Monetary Fund
Release Date: 2014-11-19
This paper studies whether revenue conditionality in Fund-supported programs had any impact on the revenue performance of 126 low- and middle-income countries during 1993-2013. The results indicate that such conditionality had a positive impact on tax revenue, with strongest improvement felt on taxes on goods and services, including the VAT. Revenue conditionality matters more for low-income countries, particularly those where revenue ratios are below the group average. Moreover, revenue conditionality appears to be more effective when targeted to a specific tax. These results hold after controlling for potential endogeneity, sample selection bias, and when revenues are adjusted for economic cycle.
Does Conditionality Mitigate the Potential Negative Effect of Aid on Revenues?
Author: Ernesto Crivelli
language: en
Publisher: International Monetary Fund
Release Date: 2016-07-21
This paper assesses whether conditionality in IMF-supported programs has helped offset the potential negative effect of foreign aid on tax revenues. The analysis—carried out on panel data covering 1993–2012 for 111 low- and middle-income countries—shows that growing use of revenue conditionality by low-income countries partially offsets the depressing effect of foreign grants on tax revenue, particularly on taxes on goods and services. The impact of conditionality is strong in countries where aid dependence is high and where institutions are strong, suggesting that revenue conditionality cannot substitute for weak institutions in mitigating the negative effect of aid on tax revenue collection.
Current Challenges in Revenue Mobilization - Improving Tax Compliance
Author: International Monetary Fund
language: en
Publisher: International Monetary Fund
Release Date: 2015-01-29
This paper addresses core challenges that all tax administrations face in dealing with noncompliance—which are now receiving renewed attention. Long a priority in developing countries, assuring strong compliance has acquired greater priority in countries facing intensified revenue needs, and is critical for fairness and statebuilding. Series: Policy Papers