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| dc.title | Research Insights: Does Politics Trump the Ability of Having Successful Tax Reforms? |
| dc.contributor.author | Hallerberg, Mark |
| dc.contributor.author | Scartascini, Carlos |
| dc.contributor.orgunit | Department of Research and Chief Economist |
| dc.coverage | Latin America |
| dc.date.available | 2023-08-22T00:08:00 |
| dc.date.issue | 2023-08-22T00:08:00 |
| dc.description.abstract | 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. |
| dc.format.extent | 4 |
| dc.identifier.doi | http://dx.doi.org/10.18235/0005267 |
| dc.identifier.url | https://publications.iadb.org/publications/english/document/Research-Insights-Does-Politics-Trump-the-Ability-of-Having-Successful-Tax-Reforms.pdf |
| dc.identifier.url | https://publications.iadb.org/publications/spanish/document/Perspectivas-de-investigacion-incide-la-politica-en-la-capacidad-de-producir-reformas-tributarias-exitosas.pdf |
| dc.language.iso | en |
| dc.publisher | Inter-American Development Bank |
| dc.subject | Taxation |
| dc.subject | Tax Reform |
| dc.subject | Value-Added Tax |
| dc.subject | Income Tax |
| dc.subject | Bank Crisis |
| dc.subject | Elections |
| dc.subject | Economy |
| dc.subject | Political Economy |
| dc.subject | Financial Crisis |
| dc.subject.jelcode | F41 - Open Economy Macroeconomics |
| dc.subject.jelcode | H20 - Taxation, Subsidies, and Revenue: General |
| dc.subject.keywords | Ideology;policymaking |
| dc.type | Catalogs and Brochures |
| idb.identifier.pubnumber | IDB-CB-00844 |
| idb.operation | BK-C1102 |