APNU's Carl Greenidge during his rebuttal at the Budget debate touted the IMF's ERP as a model for tax reform.

Carl Greenidge of all people: For him to be pronouncing on Guyana’s economy and corruption when he should be hiding his head in shame for presiding over the destruction of this nation’s economy which he admitted to in his budget presentations, is an abomination.
Hoyte’s much-touted Economic Recovery Programme (ERP) was an IMF conditionality forced upon him by the IMF when the PNC sought funding after they had wrecked this country in every way imaginable.
He was forced to concede to open up the press, open importation of banned items, re-establish a capitalist system in the country, agree to free and fair elections, and create a mechanism that would restore the nation’s economy on a solid footing before he could access any additional funding from International Funding Agencies.
Thus was the ERP conceptualized. But the resultant, punitive repercussions on the Guyanese public superseded any that Burnham had imposed. Added to the angst of the people was the freezing of Public Servants’ wages at $2,000; as well as the bargaining power of trade unions, which had already been severely restricted under Burnham.
One senior trade unionist was reported to have been taken in a plane and threatened with being dropped into the Demerara River if he did not accede to Burnham’s wishes, which he was allegedly forced to do.