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Tax Revenue Mobilization Episodes in Emerging Markets and Low-Income Countries: Lessons from a New Dataset
Mr.Bernardin AkitobyMs.Anja BaumClay HackneyOlamide HarrisonKeyra PrimusMs.Veronique Salins
出版International Monetary Fund, 2018-11-02
主題Business & Economics / Public FinanceBusiness & Economics / Taxation / GeneralBusiness & Economics / Economics / Macroeconomics
ISBN14843827149781484382714
URLhttp://books.google.com.hk/books?id=PeB8DwAAQBAJ&hl=&source=gbs_api
EBookSAMPLE
註釋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).