Publications By Author

Title: Corporate Income Tax Gap Estimation by using Bottom-Up Techniques in Selected Countries: Revenue Administration Gap Analysis Program

Author: Barra, A Patricio ; Hutton, Eric ; Prokof'yeva, Polina

Series: Technical Notes and Manuals No. 2023/006

Date: October 31, 2023

Subject: Auditing Corporate income tax Economic sectors Expenditure Public financial management (PFM) Revenue administration Revenue Administration Gap Analysis Program (RA-GAP) Revenue performance assessment Small and medium enterprises Tax gap Taxes

Title: Structural Transformation and Tax Efficiency

Author: Cevik, Serhan ; Gottschalk, Jan ; Hutton, Eric ; Jaramillo, Laura ; Karnane, Pooja ; Sow, Moussé

Series: Working Paper No. 2019/030

Date: February 15, 2019

Subject: Revenue administration Structural transformation Tax efficiency Tax gap Value-added tax

Title: The Revenue Administration–Gap Analysis Program: Model and Methodology for Value-Added Tax Gap Estimation

Author: Hutton, Eric

Series: Technical Notes and Manuals No. 2017/004

Date: April 7, 2017

Subject: Consumption National accounts Revenue administration Tax gap Value-added tax