Umfang:
1 Online-Ressource (circa 44 Seiten)
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ISBN:
9781484361535
Serie:
IMF working paper WP/18, 234
Inhalt:
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)
Weitere Ausg.:
Erscheint auch als Druck-Ausgabe Akitoby, Bernardin Tax Revenue Mobilization Episodes in Emerging Markets and Low-Income Countries: Lessons from a New Dataset Washington, D.C. : International Monetary Fund, 2018 ISBN 9781484361535
Sprache:
Englisch
Schlagwort(e):
Graue Literatur
DOI:
10.5089/9781484361535.001
URL:
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Mehr zum Autor:
Baum, Anja
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