Can COVID-19 induce governments to implement tax reforms in developing countries?
Can COVID-19 induce governments to implement tax reforms in developing countries?
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London: Routledge
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English
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London: Routledge
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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...
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Can COVID-19 induce governments to implement tax reforms in developing countries?
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TN_cdi_crossref_primary_10_1080_00036846_2021_1987380
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https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_crossref_primary_10_1080_00036846_2021_1987380
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ISSN
0003-6846
E-ISSN
1466-4283
DOI
10.1080/00036846.2021.1987380