Can COVID-19 induce governments to implement tax reforms in developing countries?

Sanjeev Gupta and Joao Jalles

Applied Economics, 2022, vol. 54, issue 20, 2288-2301

Abstract: 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. 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 trade taxes. Pandemics do not drive revenue administration reforms.

Date: 2022
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Related works:
Working Paper: Can COVID-19 Induce Governments to Implement Tax Reforms in Developing Countries? (2021)
Working Paper: Can Covid-19 Induce Governments to Implement Tax Reforms in Developing Countries? (2021)
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DOI: 10.1080/00036846.2021.1987380

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