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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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:

English

Publication Date:

November 2, 2018

ISBN/ISSN:

9781484361535/1018-5941

Stock No:

WPIEA2018234

Pages:

43

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