TY  - GEN
AU  - Hallerberg, Mark
AU  - Scartascini, Carlos
TI  - Research Insights: Does Politics Trump the Ability of Having Successful Tax Reforms?
PY  - 2023
Y1  - 2023/08/22
DO  - 10.18235/0005267
AB  - The probability of tax reform is higher during banking crises. Tax reform is unlikely to occur during election periodseven if the government is facing financing problemsso reforms that seek to raise taxes should be avoided at those times. The ideology of the president does not explain which taxes are reformed, or how they are changed, but the presence of an IMF program does.
UR  - https://doi.org/10.18235/0005267
ER  -