Crivelli, Ernesto; Gupta, Sanjeev - International Monetary Fund (IMF) - 2014
This paper studies whether revenue conditionality in Fund-supported programs had any impact on the revenue performance … impact on tax revenue, with strongest improvement felt on taxes on goods and services, including the VAT. Revenue … conditionality matters more for low-income countries, particularly those where revenue ratios are below the group average. Moreover …