Tax Revenue Mobilization Episodes in Emerging Markets and Low-Income Countries : Lessons from a New Dataset / Bernardin Akitoby, Anja Baum, Clay Hackney, Olamide Harrison.
How do countries mobilize large tax revenue-defined as an average increase in the tax-to-GDP ratio of 0.5 percent per year over three years or more? To answer this question, we build a novel dataset covering 55 episodes of large tax revenue mobilization in low-income countries and emerging markets....
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Format: | eBook |
Language: | English |
Published: |
Washington, D.C. :
International Monetary Fund,
2018.
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Series: | IMF working paper ;
WP/2018/234. |