{
  "title": "Does conditionality in IMF-supported programs promote revenue reform?",
  "publication": "IMF Working Papers, November 19, 2014",
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  "summary": "This paper studies whether revenue conditionality in Fund-supported programs had any impact on the revenue performance of 126 low- and middle-income countries during 1993-2013.",
  "sections": [
    {
      "heading": "Summary and main findings",
      "content": "- The paper studies whether revenue conditionality in Fund-supported programs had any impact on the revenue performance of 126 low- and middle-income countries during 1993-2013.\n- Results indicate that revenue conditionality had a positive impact on tax revenue.\n- The strongest improvement was felt on taxes on goods and services, including the VAT.\n- Revenue conditionality matters more for low-income countries, particularly those where revenue ratios are below the group average.\n- Revenue conditionality appears to be more effective when targeted to a specific tax.\n- These results hold after controlling for potential endogeneity, sample selection bias, and when revenues are adjusted for economic cycle."
    },
    {
      "heading": "Scope, data, and subjects",
      "content": "- Sample size and period: 126 low- and middle-income countries during 1993-2013.\n- Subject tags included in the source: Consumption taxes, National accounts, Personal income, Revenue administration, Tax administration core functions, Taxes, Value-added tax.\n- Keywords provided: conditionality dummy, Consumption taxes, Global, IMF conditionality, IMF-supported program, Personal income, revenue collection, revenue conditionality, structural conditionality, Sub-Saharan Africa, Tax administration core functions, tax revenue, tax revenue performance, Value-added tax, WP."
    },
    {
      "heading": "Methodological notes (as reported)",
      "content": "- The reported results account for:\n  - Potential endogeneity.\n  - Sample selection bias.\n  - Adjustments of revenues for the economic cycle.\n\n---\n\n Content in this bundle\n\n- wp14206\n  - wp14206 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - wp14206 (PDF){rel=\"external\" type=\"application/pdf\"}\n\n---\n\nSource: https://www.imf.org/en/publications/wp/issues/2016/12/31/does-conditionality-in-imf-supported-programs-promote-revenue-reform-42456"
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    "Authors: Ernesto Crivelli, Sanjeev Gupta",
    "Published: November 19, 2014",
    "Series: IMF Working Papers",
    "DOI: https://doi.org/10.5089/9781484380048.001",
    "The paper studies whether revenue conditionality in Fund-supported programs had any impact on the revenue performance of 126 low- and middle-income countries during 1993-2013.",
    "Results indicate that revenue conditionality had a positive impact on tax revenue.",
    "The strongest improvement was 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.",
    "Revenue conditionality appears to be more effective when targeted to a specific tax.",
    "These results hold after controlling for potential endogeneity, sample selection bias, and when revenues are adjusted for economic cycle.",
    "Sample size and period: 126 low- and middle-income countries during 1993-2013.",
    "Subject tags included in the source: Consumption taxes, National accounts, Personal income, Revenue administration, Tax administration core functions, Taxes, Value-added tax.",
    "Keywords provided: conditionality dummy, Consumption taxes, Global, IMF conditionality, IMF-supported program, Personal income, revenue collection, revenue conditionality, structural conditionality, Sub-Saharan Africa, Tax administration core functions, tax revenue, tax revenue performance, Value-added tax, WP.",
    "The reported results account for:",
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