ABSTRACT

Can COVID-19 Induce Governments to Implement Tax Reforms in Developing Countries?   [open pdf - 1MB]

From the 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 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."

Report Number:
CGD Working Paper 567; Center for Global Development Working Paper 567
Author:
Publisher:
Date:
2021-03
Series:
Copyright:
Center for Global Development. Document is under a Creative Commons license and requires proper attribution and noncommercial use to be shared: [https://creativecommons.org/licenses/by-nc/4.0/]
Retrieved From:
Center for Global Development: https://www.cgdev.org/
Format:
pdf
Media Type:
application/pdf
URL:
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