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This paper presents the results of the second round of the Revenue Administration Fiscal Information Tool (RA-FIT) country survey in an aggregated manner for all respondents and by income group. Notwithstanding regional biases and some data quality issues with the sample, broad insights and trends are discernible from the data, and the results form part of an evolving series that will continue to develop and grow with the International Survey On Revenue Administration (ISORA), the successor survey to RA-FIT conducted by the IMF in collaboration with the Inter-American Center of Tax Administrations (CIAT), the Intra-European Organisation of Tax Administration (IOTA), and the Organisation for Economic Co-operation and Development (OECD). This paper expands on a previous one, which covered the first round of RA-FIT (Lemgruber and others 2015),1 and aims to allow countries to access information about key measures in revenue administration. Unlike the first paper, this one does not cover issues specific to customs administration but focuses rather on tax administration data.

Macroeconomics --- Public Finance --- Taxation --- Taxation, Subsidies, and Revenue: General --- Personal Income, Wealth, and Their Distributions --- Public finance & taxation --- Personal income --- Revenue administration --- Tax administration core functions --- Administration in revenue administration --- Revenue Administration Fiscal Information Tool (RA-FIT) --- National accounts --- Institutional arrangements for revenue administration --- Revenue --- Income --- Tax administration and procedure --- United States

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During the past few years, the Fiscal Affairs Department (FAD) has developed the Revenue Administration Fiscal Information Tool (RA-FIT), a tax and customs data gathering initiative. This paper, the first of its kind internationally given the number of countries covered, analyzes the results of the first round of RA-FIT data for 85 countries. It begins the process of making summarized cross-country information available to revenue administrations, in particular in developing economies, to help them improve their performance. Topics covered include performance measurement, institutional arrangements, and core operations of tax and customs administration. RA-FIT is in its second round of data gathering, now via an online portal; these data will be analyzed and in future made available to participating countries and technical assistance partners/donors through an online dissemination platform.

Revenue management --- Tax administration and procedure --- Tax practice --- Tax procedure --- Taxation --- Yield management --- Management --- E-books --- Public Finance --- Taxation, Subsidies, and Revenue: General --- Trade Policy --- International Trade Organizations --- Public finance & taxation --- Sales tax, tariffs & customs duties --- Tax administration core functions --- Revenue administration --- Revenue Administration Fiscal Information Tool (RA-FIT) --- Customs administration core functions --- Administration in revenue administration --- Revenue performance assessment --- Institutional arrangements for revenue administration --- Revenue --- Customs administration --- Dominican Republic

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For decades the European Union tried changing its institutions, but achieved only unsatisfying political compromises and modest, incremental treaty revisions. In late 2009, however, the EU was successfully reformed through the Treaty of Lisbon. Reforming the European Union examines how political leaders ratified this treaty against all odds and shows how this victory involved all stages of treaty reform negotiations--from the initial proposal to referendums in several European countries. The authors emphasize the strategic role of political leadership and domestic politics, and they use state-of-the-art methodology, applying a comprehensive data set for actors' reform preferences. They look at how political leaders reacted to apparent failures of the process by recreating or changing the rules of the game. While domestic actors played a significant role in the process, their influence over the outcome was limited as leaders ignored negative referendums and plowed ahead with intended reforms. The book's empirical analyses shed light on critical episodes: strategic agenda setting during the European Convention, the choice of ratification instrument, intergovernmental bargaining dynamics, and the reaction of the German Council presidency to the negative referendums in France, the Netherlands, and Ireland.

HISTORY / Modern / 21st Century. --- HISTORY / Europe / General. --- POLITICAL SCIENCE / Political Process / Leadership. --- POLITICAL SCIENCE / International Relations / Diplomacy. --- Treaties --- Revision of treaties --- Treaties, Revision of --- Treaty revision --- Ratification of treaties --- Treaty ratification --- Ratification. --- Revision. --- European Union. --- E.U. --- Treaty on European Union --- European Union countries --- Politics and government. --- EU constitution. --- EU countries. --- EU. --- European Convention. --- European integration. --- German Presidency. --- Lisbon Treaty. --- Treaty Establishing a Constitution for Europe. --- Treaty of Lisbon. --- Treaty of Nice. --- Valry Giscard d'Estaing. --- agenda control. --- agenda setting. --- democratic deficit. --- demographic change. --- domestic parliaments. --- domestic politics. --- institutional arrangements. --- institutional reform. --- intergovernmental bargaining. --- internal conflict. --- judiciary powers. --- negative referendums. --- political leaders. --- political parties. --- popular votes. --- principal-agent perspective. --- ratification instrument. --- reform crisis. --- social tension. --- veto players.