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 |
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Washington, D.C. :
International Monetary Fund,
2018.
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| Series: | IMF working paper ;
WP/2018/234. |
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| 245 | 1 | 0 | |a Tax Revenue Mobilization Episodes in Emerging Markets and Low-Income Countries : |b Lessons from a New Dataset / |c Bernardin Akitoby, Anja Baum, Clay Hackney, Olamide Harrison. |
| 264 | 1 | |a Washington, D.C. : |b International Monetary Fund, |c 2018. | |
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| 520 | 3 | |a 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. We find that: (i) reforms of indirect taxes and exemptions are the most common tax policy measures; (ii) multi-pronged tax administration reforms often go hand in hand with tax policy measures or are stand alone; and (iii) sustainability of the episodes hinges on tax administration reforms in the key compliance areas (risk-based audits, registration, filing, payment, and reporting) | |
| 588 | |a Description based on print version record. | ||
| 700 | 1 | |a Baum, Anja. | |
| 700 | 1 | |a Hackney, Clay. | |
| 700 | 1 | |a Harrison, Olamide. | |
| 776 | 0 | 8 | |i Print Version: |a Akitoby, Bernardin |t Tax Revenue Mobilization Episodes in Emerging Markets and Low-Income Countries: Lessons from a New Dataset |d Washington, D.C. : International Monetary Fund, 2021. |z 9781484361535. |
| 830 | 0 | |a IMF working paper ; |v WP/2018/234. | |
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