Title:

Can COVID-19 Induce Governments to Implement Tax Reforms in Developing Countries?

Authors:

Sanjeev Gupta (Center for Global Development, Washington, DC)
Joao Tovar Jalles (U Lisboa, U Nova)

Journal:

Applied Economics

Year:

2022

Volume:

54

Number:

20

Pages:

2288-2301

JEL codes:

K34 - Tax Law
O23 - Fiscal and Monetary Policy in Development
H5 - National Government Expenditures and Related Policies
O17 - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements: Legal, Social, Economic, and Political

DOI:

10.1080/00036846.2021.1987380