2022.9-IMF-税收改革对收入影响的跨国证据-英-27页.pdf

Cross-Country Evidence on the Revenue Impact of Tax Reforms David Amaglobeli, Valerio Crispolti, and Xuguang Simon Sheng WP/22/199 IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management. 2022 SEP © 2022 International Monetary Fund WP/22/199 IMF Working Paper Fiscal Affairs Department Cross-Country Evidence on the Revenue Impact of Tax Reforms Prepared by David Amaglobeli, Valerio Crispolti, and Xuguang Simon Sheng1 Authorized for distribution by James Daniel September 2022 IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management. ABSTRACT: Many countries face the challenge of raising additional tax revenues without hurting economic growth. Comprehensive, cross-country information on the revenue impact of tax policy changes can thus support informed decision-making on viable reforms. We assess the likely revenue impact of various tax policy changes based on a sample of 21 advanced and emerging market economies, using granular information from the IMF Tax Policy Reform Database v.4.0. Our findings suggest that the revenue yield of a tax policy change varies significantly depending on the tax instrument adopted (e.g., VAT or personal income tax) and the nature of the