Tax Revenue Mobilization Episodes in Emerging Markets and Low-Income Countries: Lessons from a New Dataset

Author/Editor:

Bernardin Akitoby ; Anja Baum ; Clay Hackney ; Olamide Harrison ; Keyra Primus ; Veronique Salins

Publication Date:

November 2, 2018

Electronic Access:

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Disclaimer: IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.

Summary:

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).

Series:

Working Paper No. 18/234

English

Publication Date:

November 2, 2018

ISBN/ISSN:

9781484361535/1018-5941

Stock No:

WPIEA2018234

Price:

$18.00 (Academic Rate:$18.00)

Format:

Paper

Pages:

27

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