Hdl Handle:
http://hdl.handle.net/10546/620350
Title:
Is IMF Tax Policy Progressive?
Publication date:
10-Oct-2017
Publisher(s):
Oxfam; Development Finance International; New Rules for Global Finance
Document type:
Discussion paper
Description:

The IMF has significant influence on the tax policies of developing countries through advice and conditionality, technical assistance and by setting global standards and analyzing global trends. Its rhetoric has become more progressive in recent years. This paper assesses the IMF’s tax advice to developing countries based on five country case studies (Ghana, Mozambique, Nicaragua, Peru, Senegal) over the period 2010 to 2015 and supported by a desk study of public IMF documents. It finds that there is a gap between the IMF’s commitment to leveraging fiscal policy to fight inequality, and its actual tax advice to developing countries.

Pages:
44
DOI:
10.21201/2017.0865
ISBN:
978-1-78748-086-5
Document link:
http://hdl.handle.net/10546/620350
Additional Links:
http://policy-practice.oxfam.org.uk/publications/is-imf-tax-policy-progressive-620350
Subject:
Inequality
Keywords:
Inequality; Taxation; IMF
Country:
Ghana; Mozambique; Nicaragua; Peru; Senegal
Status:
For public use – can be shared outside Oxfam

Full metadata record

DC FieldValue Language
dc.titleIs IMF Tax Policy Progressive?en
dc.date.issued2017-10-10-
dc.publisherOxfamen
dc.publisherDevelopment Finance Internationalen
dc.publisherNew Rules for Global Financeen
dc.typeDiscussion paperen
dc.description<p>The IMF has significant influence on the tax policies of developing countries through advice and conditionality, technical assistance and by setting global standards and analyzing global trends. Its rhetoric has become more progressive in recent years. This paper assesses the IMF’s tax advice to developing countries based on five country case studies (Ghana, Mozambique, Nicaragua, Peru, Senegal) over the period 2010 to 2015 and supported by a desk study of public IMF documents. It finds that there is a gap between the IMF’s commitment to leveraging fiscal policy to fight inequality, and its actual tax advice to developing countries.</p>en
dc.format.extent44en
dc.identifier.doi10.21201/2017.0865-
dc.identifier.isbn978-1-78748-086-5-
dc.identifier.urihttp://hdl.handle.net/10546/620350-
dc.relation.urlhttp://policy-practice.oxfam.org.uk/publications/is-imf-tax-policy-progressive-620350-
dc.subjectInequalityen
oxfam.subject.keywordInequalityen
oxfam.subject.keywordTaxationen
oxfam.subject.keywordIMFen
oxfam.subject.countryGhanaen
oxfam.subject.countryMozambiqueen
oxfam.subject.countryNicaraguaen
oxfam.subject.countryPeruen
oxfam.subject.countrySenegalen
oxfam.signoff.statusFor public use – can be shared outside Oxfamen
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