Laura Wang
Pronouns: She/her/hers
Research Mentor(s): Antonios Koumpias
Research Mentor School/College/Department: Social Sciences, College of Arts and Sciences, University of Michigan-Dearborn / Other
Program:
Authors: Laura Wang, Antonios Koumpias
Session: Session 5: 2:40 pm – 3:30 pm
Poster: 41
Abstract
The overarching goal of this project is to estimate the effect of fiscal conditionalities imposed by the IMF on voluntary tax compliance or tax morale. To do so, we collected data on the presence of an active IMF program on the extensive and intensive margin. Specifically, we created extensive margin indicators reflecting whether a country had introduced an IMF lending arrangement from 2008 to 2020 from the MONA dataset created by the IMF. Then, we appended information on the intensive margin proxied by the intensity of program conditionalities requested by the IMF as part of restructuring program from 1980 to 2018 as estimated by the IMF Monitor in Kentikelenis and Stubbs (2023). Finally, we merged the policy information dataset with 7 waves of the Integrated World Value Survey from 1980 to 2022 to obtain measures of tax morale and other individual-level demographic, socio-economic and perceptions survey data. The inclusion-exclusion criteria we used to create the analytic sample are shown in a flowchart diagram.
