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

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

November 2, 2018

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Bernardin Akitoby, Anja Baum, Clay Hackney, Olamide Harrison, Keyra Primus, and Veronique Salins. Tax Revenue Mobilization Episodes in Emerging Markets and Low-Income Countries: Lessons from a New Dataset, (USA: International Monetary Fund, 2018) accessed December 21, 2024

Disclaimer: IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.

Summary

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).

Subject: Consumption taxes, Fiscal policy, Revenue administration, Revenue mobilization, Tax administration core functions, Taxes, Value-added tax

Keywords: Administration measure, Consumption taxes, Core tax administration function, Excise tax, Excise tax tax revenue, Global, Mobilization effort, Revenue administration, Revenue conditionality, Revenue mobilization, Revenue mobilization strategy, Services tax, Tax administration capacity, Tax administration core functions, Tax administration function, Tax exemption, Tax policy, Tax revenue, Tax revenue collection, Tax revenue mobilization, Tax-to-GDP ratio, Value-added tax, WP

Publication Details

Pages:

43
Volume:

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DOI:

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Issue:

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Series:

Working Paper No. 2018/234
Stock No:

WPIEA2018234
ISBN:

9781484361535
ISSN:

1018-5941

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