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Tax Revenue Downturns
			: Anatomy and Links to Imports

Tax Revenue Downturns : Anatomy and Links to Imports »

Volume/Issue: 2010/138

Series: IMF Working Papers

Author(s): Kun Li , and Pablo Lopez Murphy

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 2010

DOI: http://dx.doi.org/10.5089/9781455201211.001

ISBN: 9781455201211

Keywords: downturns, tax revenues, fiscal policy, tax policy, tax bases, Structure, Scope, and Performance of Government, Taxation, Subsidies

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 p...

Tax Revenue Downturns

Tax Revenue Downturns »

Source: Tax Revenue Downturns : Anatomy and Links to Imports

Volume/Issue: 2010/138

Series: IMF Working Papers

Author(s): Kun Li , and Pablo Lopez Murphy

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 2010

ISBN: 9781455201211

Keywords: downturns, tax revenues, fiscal policy, tax policy, tax bases, Structure, Scope, and Performance of Government, Taxation, Subsidies

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 p...