文章基本信息

标题：Tax revenue mobilization episodes in developing countries
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作者：Bernardin Akitoby ; Anja Baum ; Clay Hackney 等
期刊名称：Policy Design and Practice
电子版ISSN：2574-1292
出版年度：2020
卷号：3
期号：1
页码：1-29
DOI：10.1080/25741292.2019.1685729
出版社：Taylor & Francis Group
摘要：How do countries mobilize large additions to 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 increases 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; and (iii) sustainability of the episodes hinges on tax administration reforms in the key compliance areas (risk-based audits, registration, filing, payment, and reporting).
关键词：Tax reforms ; political economy of reforms ; tax policy ; revenue administration