Can Covid-19 induce governments to implement tax reforms in developing countries?

Detalhes bibliográficos
Autor(a) principal: Gupta, Sanjeev
Data de Publicação: 2021
Outros Autores: Jalles, João Tovar
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10400.5/21192
Resumo: 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.
id RCAP_744a00e762225d1c95b155984cec6d7d
oai_identifier_str oai:www.repository.utl.pt:10400.5/21192
network_acronym_str RCAP
network_name_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository_id_str 7160
spelling Can Covid-19 induce governments to implement tax reforms in developing countries?fiscal policypandemicslocal projectionimpulse response functionstax reformsbinary choice modelsWe 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.ISEG - REM - Research in Economics and MathematicsRepositório da Universidade de LisboaGupta, SanjeevJalles, João Tovar2021-03-29T14:36:02Z2021-032021-03-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10400.5/21192engGupta, 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 – 20212184-108Xinfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-03-06T14:50:37Zoai:www.repository.utl.pt:10400.5/21192Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T17:05:49.464187Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv Can Covid-19 induce governments to implement tax reforms in developing countries?
title Can Covid-19 induce governments to implement tax reforms in developing countries?
spellingShingle Can Covid-19 induce governments to implement tax reforms in developing countries?
Gupta, Sanjeev
fiscal policy
pandemics
local projection
impulse response functions
tax reforms
binary choice models
title_short Can Covid-19 induce governments to implement tax reforms in developing countries?
title_full Can Covid-19 induce governments to implement tax reforms in developing countries?
title_fullStr Can Covid-19 induce governments to implement tax reforms in developing countries?
title_full_unstemmed Can Covid-19 induce governments to implement tax reforms in developing countries?
title_sort Can Covid-19 induce governments to implement tax reforms in developing countries?
author Gupta, Sanjeev
author_facet Gupta, Sanjeev
Jalles, João Tovar
author_role author
author2 Jalles, João Tovar
author2_role author
dc.contributor.none.fl_str_mv Repositório da Universidade de Lisboa
dc.contributor.author.fl_str_mv Gupta, Sanjeev
Jalles, João Tovar
dc.subject.por.fl_str_mv fiscal policy
pandemics
local projection
impulse response functions
tax reforms
binary choice models
topic fiscal policy
pandemics
local projection
impulse response functions
tax reforms
binary choice models
description 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.
publishDate 2021
dc.date.none.fl_str_mv 2021-03-29T14:36:02Z
2021-03
2021-03-01T00:00:00Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10400.5/21192
url http://hdl.handle.net/10400.5/21192
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv 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
2184-108X
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv ISEG - REM - Research in Economics and Mathematics
publisher.none.fl_str_mv ISEG - REM - Research in Economics and Mathematics
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
repository.mail.fl_str_mv
_version_ 1799131150338228224

Registros relacionados