Can Covid-19 induce governments to implement tax reforms in developing countries?
Autor(a) principal: | |
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Data de Publicação: | 2021 |
Outros Autores: | |
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. |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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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 |
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1799131150338228224 |