The Impact of Macroeconomic Policies on the Level of Taxation and the Fiscal Balance in Developing Countries

Vito Tanzi
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Vito Tanzi: International Monetary Fund

IMF Staff Papers, 1989, vol. 36, issue 3, 633-656

Abstract: In recent years the taxation level in many developing countries has changed dramatically over relatively short periods. These changes are too large and too sudden to be attributed fully to a deterioration in tax administration or to changes in the traditional determinants of tax levels. They can be attributed, to a considerable extent, to the connection between tax levels and macroeconomic policies--in particular, exchange rate, import substitution, trade liberalization, inflation, public debt, and financial policies. Thus, more attention should be paid to these relationships, and tax reform should aim to neutralize some of their effects.

Date: 1989
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