Tax Revenue Mobilization Episodes in Emerging Markets and Low-Income Countries: Lessons from a New Dataset
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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. 2018/234
Subject:
Consumption taxes Fiscal policy Revenue administration Revenue mobilization Tax administration core functions Taxes Value-added tax
English
Publication Date:
November 2, 2018
ISBN/ISSN:
9781484361535/1018-5941
Stock No:
WPIEA2018234
Pages:
43
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