Tax revenue downturns : anatomy and links to imports /
We study historical tax revenue downturn episodes--where tax revenue-to-GDP ratios decline sharply--and explore the link between tax revenues and imports. We document that downturn episodes of at least 1 percentage point of GDP in one year are common. The tax types that account for these episodes ar...
| Main Authors: | , |
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| Format: | Book |
| Language: | English |
| Published: |
[Washington, D.C.] :
International Monetary Fund,
©2010
Washington, D.C. : 2010 |
| Series: | IMF Working Papers ;
Working Paper No. 10/138 IMF Working Papers; Working Paper ; No. 2010/138 IMF eLibrary IMF working paper ; WP/10/138 |
| Subjects: |