01620cas a2200241 a 4500 AALejournalIMF002522 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451976373 1018-5941 BD-DhAAL BD-DhAAL Choudhry, Nurun. Collection Lags, Fiscal Revenue and Inflationary Financing : Empirical Evidence and Analysis / Nurun Choudhry. Washington, D.C. : International Monetary Fund, 1991. 1 online resource (22 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students The paper provides empirical evidence on collection lags in major categories of government revenue and analyzes the estimated revenue-eroding effects of inflation within the standard model of inflationary finance. The evidence indicates a wide variation in collection lags among the categories of revenues. The estimated erosion of real fiscal revenue, although varied in the sample countries, appears to have substantially offset gains from the inflation tax, thereby severely restricting the use of this form of taxation in generating resources. Mode of access: Internet IMF Working Papers; Working Paper ; No. 1991/041 Full text available on IMF http://elibrary.imf.org/view/journals/001/1991/041/001.1991.issue-041-en.xml IMF e-Library