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dc.date.accessioned2017-10-06T17:04:24Z
dc.date.available2017-10-06T17:04:24Z
dc.date.issued2017-10-10
dc.identifier.isbn978-1-78748-086-5
dc.identifier.doi10.21201/2017.0865
dc.identifier.urihttp://hdl.handle.net/10546/620350
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_US
dc.format.extent44en_US
dc.language.isoEnglishen_US
dc.publisherOxfamen_US
dc.publisherDevelopment Finance Internationalen_US
dc.publisherNew Rules for Global Financeen_US
dc.relation.urlhttps://policy-practice.oxfam.org.uk/publications/is-imf-tax-policy-progressive-620350
dc.subjectInequality
dc.titleIs IMF Tax Policy Progressive?en_US
dc.typeDiscussion paperen_US
oxfam.signoff.statusFor public use. Can be shared outside Oxfam.en_US
oxfam.subject.countryGhanaen_US
oxfam.subject.countryMozambiqueen_US
oxfam.subject.countryNicaraguaen_US
oxfam.subject.countryPeruen_US
oxfam.subject.countrySenegalen_US
oxfam.subject.keywordInequalityen_US
oxfam.subject.keywordTaxationen_US
oxfam.subject.keywordIMFen_US
refterms.dateFOA2018-08-20T10:53:14Z


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