https://www.polity.org.za
Deepening Democracy through Access to Information
Home / Recommendations RSS ← Back
Close

Email this article

separate emails by commas, maximum limit of 4 addresses

Sponsored by

Close

Article Enquiry

Can COVID-19 Induce Governments to Implement Tax Reforms in Developing Countries?

Close

Embed Video

Can COVID-19 Induce Governments to Implement Tax Reforms in Developing Countries?

Can COVID-19 Induce Governments to Implement Tax Reforms in Developing Countries?

4th March 2021

ARTICLE ENQUIRY      SAVE THIS ARTICLE      EMAIL THIS ARTICLE

Font size: -+

  • Can COVID-19 Induce Governments to Implement Tax Reforms in Developing Countries?
    Download
    1.05 MB
Sponsored by

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.

Advertisement

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.

Report by the Centre for Global Development

Advertisement

EMAIL THIS ARTICLE      SAVE THIS ARTICLE ARTICLE ENQUIRY

To subscribe email subscriptions@creamermedia.co.za or click here
To advertise email advertising@creamermedia.co.za or click here

Comment Guidelines

About

Polity.org.za is a product of Creamer Media.
www.creamermedia.co.za

Other Creamer Media Products include:
Engineering News
Mining Weekly
Research Channel Africa

Read more

Subscriptions

We offer a variety of subscriptions to our Magazine, Website, PDF Reports and our photo library.

Subscriptions are available via the Creamer Media Store.

View store

Advertise

Advertising on Polity.org.za is an effective way to build and consolidate a company's profile among clients and prospective clients. Email advertising@creamermedia.co.za

View options
Free daily email newsletter Register Now