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

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

No 2018/234, IMF Working Papers from International Monetary Fund

Abstract: 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).

Keywords: WP; tax revenue; administration measure; mobilization effort; tax administration capacity; core tax administration function; excise tax; revenue conditionality; tax revenue mobilization; tax policy; revenue administration; revenue mobilization strategy; services tax; tax administration function; excise tax tax revenue; tax-to-GDP ratio; tax exemption; tax revenue collection; Revenue mobilization; Tax administration core functions; Value-added tax; Consumption taxes; Global (search for similar items in EconPapers)
Pages: 43
Date: 2018-11-02
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (4)

Downloads: (external link)
http://www.imf.org/external/pubs/cat/longres.aspx?sk=45932 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:imf:imfwpa:2018/234

Ordering information: This working paper can be ordered from
http://www.imf.org/external/pubs/pubs/ord_info.htm

Access Statistics for this paper

More papers in IMF Working Papers from International Monetary Fund International Monetary Fund, Washington, DC USA. Contact information at EDIRC.
Bibliographic data for series maintained by Akshay Modi ().