IDEAS home Printed from https://ideas.repec.org/p/oec/ctpaaa/74-en.html
   My bibliography  Save this paper

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

Author

Listed:
  • Bert Brys
  • Céline Colin
  • Gioia de Melo
  • Yannic Rehm
  • Michaël Sicsic

Abstract

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 country's structural characteristics, including its level of development, economic structure, informal economy, and the tax and social protection system that is in place. It features a detailed database encompassing 115 countries, created specifically for this project, and compares individual countries with peers to identify potential areas of tax reform. The DRM Framework includes a range of specific and concrete macro and micro-level tools and methodologies to assess the tax revenue potential of a wide range of tax measures. In this Working Paper, the Framework is applied to social protection financing. However, the Framework can be applied to other financing priorities and used for domestic resource mobilisation more broadly.

Suggested Citation

  • Bert Brys & Céline Colin & Gioia de Melo & Yannic Rehm & Michaël Sicsic, 2025. "Mobilising domestic resources in low- and middle-income countries: An analytical framework," OECD Taxation Working Papers 74, OECD Publishing.
    • Handle: RePEc:oec:ctpaaa:74-en
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    More about this item

    Keywords

    Domestic resource mobilisation; SDGs;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:oec:ctpaaa:74-en. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: the person in charge (email available below). General contact details of provider: https://edirc.repec.org/data/ctoecfr.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.