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Mobilising domestic resources in low‑ and middle‑income countries: An analytical framework

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Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/publications/mobilising-domestic-resources-in-low-and-middle-income-countries_be3ffbbb-en.html
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A recently developed framework, the Domestic Resource Mobilisation (DRM) Framework, identifies country-specific tax policy measures and estimates their tax revenue potential to mobilise additional domestic resources in low- and middle-income countries. Structured into four modules, the DRM Framework evaluates potential tax reforms considering a...
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