This book focuses on the creation offiscal space through revenue mobilization, although suchefforts are best made using a comprehensive framework thatexamines all available sources. Those sources include: (a)reducing lower-priority spending, (b) enhancing the capacityto implement priorities so that capital investment andsocial service provision can be carried out at reduced cost,(c) reforming subsidies or transfer programs to make themmore targeted and efficient, and (d) rationalizingadministered prices of publicly provided goods and services.The book is organized as follows: chapter two examines thefactors that could account for the low revenue collection inSouth Asia. Chapter three describes the tax systems in SouthAsia and assesses them against a number of benchmarks thatare commonly used in the literature, such as internationalcomparisons, estimates of buoyancy, and tax yields, and thendiscusses key elements of tax administration in South Asia.Chapter four presents information on nontax revenues, andchapter five concludes with some key policy implications.
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