Tax Revenue Mobilization Episodes in Emerging Markets and Low-Income Countries: Lessons from a New Dataset
IMF Working Papers, November 2, 2018
Source details
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- Tax Revenue Mobilization Episodes in Emerging Markets and Low-Income Countries: Lessons from a New Dataset
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Bibliographic details
- Authors: Bernardin Akitoby, Anja Baum, Clay Hackney, Olamide Harrison, Keyra Primus, Veronique Salins
- Published: November 2, 2018
- Series: IMF Working Papers
- DOI: https://doi.org/10.5089/9781484361535.001
Research question and dataset
- 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?
- Novel dataset covers 55 episodes of large tax revenue mobilization in low-income countries and emerging markets.
Key findings
- Reforms of indirect taxes and exemptions are the most common tax policy measures.
- Multi-pronged tax administration reforms often accompany tax policy measures or are implemented as stand-alone initiatives.
- Sustainability of mobilization episodes hinges on tax administration reforms in key compliance areas: risk-based audits, registration, filing, payment, and reporting.
Subject areas and keywords
- Subjects: Consumption taxes, Fiscal policy, Revenue administration, Revenue mobilization, Tax administration core functions, Taxes, Value-added tax
- Keywords include: administration measure; Consumption taxes; core tax administration function; excise tax; excise tax tax revenue; Global; mobilization effort; revenue administration; revenue conditionality; Revenue mobilization; revenue mobilization strategy; services tax; tax administration capacity; Tax administration core functions; tax administration function; tax exemption; tax policy; tax revenue; tax revenue collection; tax revenue mobilization; tax-to-GDP ratio; Value-added tax; WP