Expanding the Frontier of Taxation: Technology, Transparency, and Trust

Session Submission Type: Panel Discussion

Abstract

Policy Research Report on Domestic Revenue Mobilization (DRM): Our Report provides a roadmap for low- and middle-income countries (L&MICs) navigating the new frontier of taxation in the 21st century. We address the following overarching question: How can governments raise revenue more efficiently and equitably in this changing landscape? To answer this question, we synthesize a growing body of public finance research and country case studies, conducted within and outside the World Bank, that provide insight on the critical issues policymakers must consider when designing, implementing, and evaluating DRM reforms. These issues include the efficiency and distributional impacts of tax systems; digitalization; tax administration in low-capacity environments; opportunities and challenges of taxing income and capital in a globalized world; the political economy of taxation and citizen preferences; and a DRM toolkit for policymakers---including innovative uses of administrative data and the MVPF approach.

Subject Area

• Public Finance in Developing Countries

Moderator

• Benito Salomão, basalomao@benitosalomao.com.br

Panelists

• Mahvish Shaukat, World Bank Research Group

• Pierre Bachas

• Oyebola Okunogbe, The World Bank

Session Organizer

• Dario Tortarolo, World Bank