Private Sector Development and Growth in Developing Countries: The Role of Tax Policy and Administration

Abstract

This rapid review seeks to provide a brief overview on recent contributions to the literature, which is complemented by some empirical findings. A particular focus is on contributions from international organisations that are active in the field of taxation and development, including the Organisation for Economic Development and Cooperation (OECD), the World Bank Group and the International Monetary Fund (IMF), as well as academic work from peer-review journals. Where applicable and useful, the study relates to high-level commitments made by the international community, most notably those of the Addis Ababa Action Agenda. Due to the time frame and the complexity of the topic, the level of detail is limited. This is also due to some gaps in the literature, which might require further research.