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|z 9781484361535
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|a 1018-5941
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|a Akitoby, Bernardin.
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|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.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 2018.
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|a 1 online resource (43 pages)
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|a IMF Working Papers
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|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).
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|a Mode of access: Internet
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|a Baum, Anja.
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|a Hackney, Clay.
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|a Harrison, Olamide.
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|a IMF Working Papers; Working Paper ;
|v No. 2018/234
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/001/2018/234/001.2018.issue-234-en.xml
|z IMF e-Library
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