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Tax Revenue Mobilization Episodes in Emerging Markets and Low-Income Countries: Lessons from a New Dataset
Author:
Mr. Bernardin Akitoby
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Ms. Anja Baumnull

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Clay Hackneynull

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Olamide Harrisonnull

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Keyra Primus
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Ms. Veronique Salins
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Series:
IMF Working Papers
Volume/Issue:
Volume 2018: Issue 234
Language:
English
Publication Date:
02 Nov 2018
DOI:
https://doi.org/10.5089/9781484361535.001
ISBN:
9781484361535
ISSN:
1018-5941
Pages:
43
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
Legal-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.
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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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Cover IMF Working Papers
IMF Working Papers
ISSN:
1018-5941
Publisher:
International Monetary Fund
Volume 2018: Issue 234