Strengthening domestic resource mobilization : moving from theory to practice in law-and middle-income countries

Contents -- Preface -- Acknowledgments -- About the Authors -- Abbreviations -- Chapter 1 Introduction -- Domestic Resource Mobilization as an Instrument of Sustained and Inclusive Development -- Taxation as a Plank of State Building -- Organization of the Report -- Notes -- References -- Chapter 2 Domestic Resource Mobilization: Opportunities and Challenges -- DRM as a Key to Economic Growth and Development -- The Challenge of Funding the Sustainable Development Goals -- Inevitability of Domestic Resource Mobilization -- Trends in Total Revenues and Taxes -- Closing the Revenue Gap -- Low Tax Capacity of the Economy -- Lack of a â Goodâ Tax System -- Low Tax Effort -- Globalization and International Trade and Capital Flows -- Summary -- Challenges in Increasing Domestic Resource Mobilization in Low-Income Countries -- Structural and Institutional Challenges -- Tax Policy and Administrative Issues -- Reforming Tax Systems for Domestic Resource Mobilization -- Tax Reform to Achieve Objectives beyond Revenue Generation -- Tax Reform to Enhance Government Responsiveness and Accountability -- Tax Structure Reform -- Tax Administration Reform -- Notes -- References -- Chapter 3 Tax Policy Reform -- Equitable Tax Structure: Improving Direct Taxes -- Taxation of Exhaustible Natural Resources -- Unique Features of This Sector -- Corporate Income Tax and Resource Rent Tax -- Significant Role of a Royalty -- Stabilization Clause and Windfall Gains -- Incentives for Exploration and Development Costs -- A Good Fiscal Regime for the Sector -- Extractive Industries Transparency Initiative -- â Sinâ Taxes and â Greenâ Taxes: Tobacco and Pollution-Related Taxes -- Tobacco Taxes -- Alcoholic Beverage Taxes -- Automobile and Fuel-Related Taxes -- Environment-Related Taxes -- Taxation of Small Businesses -- Considerations of Equity and Cost-Effectiveness.