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    Is IMF Tax Policy Progressive?

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    Description:
    English report
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    Publication date
    2017-10-10
    Subject
    Inequality
    Keywords
    Inequality
    Taxation
    IMF
    Country
    Ghana
    Mozambique
    Nicaragua
    Peru
    Senegal
    
    Metadata
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    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
    URI
    http://hdl.handle.net/10546/620350
    Additional Links
    https://policy-practice.oxfam.org.uk/publications/is-imf-tax-policy-progressive-620350
    ae974a485f413a2113503eed53cd6c53
    10.21201/2017.0865
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