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200301 ||| eng |
| 020 |
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|a 9781484361535
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| 100 |
1 |
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|a Akitoby, Bernardin
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| 245 |
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|a Tax Revenue Mobilization Episodes in Emerging Markets and Low-Income Countries: Lessons from a New Dataset
|c Bernardin Akitoby, Anja Baum, Clay Hackney, Olamide Harrison, Keyra Primus, Veronique Salins
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| 260 |
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|a Washington, D.C.
|b International Monetary Fund
|c 2018
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| 300 |
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|a 43 pages
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| 651 |
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4 |
|a Solomon Islands
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| 653 |
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|a Revenue administration
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| 653 |
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|a Revenue mobilization
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| 653 |
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|a Public finance & taxation
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| 653 |
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|a Taxes
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| 653 |
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|a Fiscal Policy
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| 653 |
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|a Fiscal policy
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| 653 |
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|a Business Taxes and Subsidies
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| 653 |
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|a Taxation, Subsidies, and Revenue: General
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| 653 |
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|a Consumption taxes
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| 653 |
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|a Macroeconomics
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| 653 |
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|a Tax administration and procedure
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| 653 |
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|a Taxation
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| 653 |
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|a Value-added tax
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| 653 |
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|a Public Finance
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| 653 |
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|a Spendings tax
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| 653 |
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|a Revenue
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| 653 |
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|a Tax administration core functions
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| 700 |
1 |
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|a Baum, Anja
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| 700 |
1 |
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|a Hackney, Clay
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| 700 |
1 |
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|a Harrison, Olamide
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| 041 |
0 |
7 |
|a eng
|2 ISO 639-2
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| 989 |
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|b IMF
|a International Monetary Fund
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| 490 |
0 |
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|a IMF Working Papers
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| 028 |
5 |
0 |
|a 10.5089/9781484361535.001
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| 856 |
4 |
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|u https://elibrary.imf.org/view/journals/001/2018/234/001.2018.issue-234-en.xml?cid=45932-com-dsp-marc
|x Verlag
|3 Volltext
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|a 330
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| 520 |
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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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