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.