01916cas a2200277 a 4500 AALejournalIMF018518 230101c9999 xx r poo 0 0eng d 5.00 USD 9781484361535 1018-5941 BD-DhAAL BD-DhAAL Akitoby, Bernardin. Tax Revenue Mobilization Episodes in Emerging Markets and Low-Income Countries : Lessons from a New Dataset / Bernardin Akitoby, Anja Baum, Clay Hackney, Olamide Harrison. Washington, D.C. : International Monetary Fund, 2018. 1 online resource (43 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students 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). Mode of access: Internet Baum, Anja. Hackney, Clay. Harrison, Olamide. IMF Working Papers; Working Paper ; No. 2018/234 Full text available on IMF http://elibrary.imf.org/view/journals/001/2018/234/001.2018.issue-234-en.xml IMF e-Library