VAT Gap Estimation with IMF RA-GAP Model

Eric Hutton is a Senior Economist at the International Monetary Fund's Fiscal Affairs Department, bringing extensive expertise in tax policy and revenue administration to his role. With a master's degree in economics and Canadian origins, Hutton's career spans diverse sectors including public service, private industry, academia, and consulting. His work at the IMF has been particularly influential in developing and implementing the Revenue Administration Gap Analysis Program (RA-GAP), where he pioneered methodologies for estimating tax gaps and analyzing revenue performance. Hutton's specialties encompass indirect tax design, tax policy modeling, tax expenditure analysis, and revenue performance assessment. He has authored numerous technical notes and manuals that have become standard references for revenue administrations worldwide, particularly in the areas of Value-Added Tax (VAT) and Corporate Income Tax (CIT) gap estimation. His innovative approaches, including a value-added methodology for estimating potential VAT revenues, have been implemented across multiple countries, helping revenue administrations improve their compliance monitoring and tax collection strategies. Through his work, Hutton has assisted numerous IMF member countries in developing more effective tax administration systems, making significant contributions to international tax policy and administration practices. His expertise continues to shape how countries approach tax gap estimation, compliance improvement, and revenue performance analysis in an increasingly complex global economic environment.

Kanar Ahmed served as a Research Analyst in the Fiscal Affairs Department of the International Monetary Fund (IMF), where she focused on tax base modeling and revenue performance analysis. A British economist with a bachelor's degree from the University of Birmingham, Ahmed contributed to several IMF research projects and publications. Her work at the IMF included providing research and editorial support for key policy papers, particularly in the areas of fiscal policy and economic diversification. Ahmed's expertise in tax base modeling and revenue performance analysis made her a valuable contributor to the IMF's fiscal policy research initiatives, helping member countries develop more effective tax administration systems and revenue collection strategies.

Martin B Knudsen is a Technical Assistance Advisor at the International Monetary Fund's Fiscal Affairs Department, bringing extensive Nordic expertise to global tax administration. With Danish origins and a master's degree in economics, Knudsen has built an impressive career across multiple prestigious institutions including the Danish Tax Administration, Danish Ministry of Taxation, National Institute of Economic Research in Sweden, Danish Ministry of Finance, and Statistics Denmark. His work at the IMF focuses on critical areas of tax administration, including tax gap estimation, data analysis, project design and management, and performance measurement. Knudsen's expertise in facilitating evidence-based decision-making has made him a valuable asset in helping member countries develop more effective tax administration systems. His comprehensive background in Nordic tax administration combined with his current role at the IMF allows him to bring best practices in tax policy and administration to countries seeking to improve their revenue collection and management systems