• Login
    View Item 
    •   OpenDocs Home
    • Institute of Development Studies Research Repository
    • K4D
    • K4D
    • View Item
    •   OpenDocs Home
    • Institute of Development Studies Research Repository
    • K4D
    • K4D
    • View Item
    JavaScript is disabled for your browser. Some features of this site may not work without it.

    Effectiveness of Tax Reform Interventions

    Thumbnail
    Download
    K4D_HDR_ Effectiveness of tax reform interventions.pdf (446.1Kb)
    Date
    2017-03-13
    Author
    Bolton, Laura
    Metadata
    Show full item record
    Impact
    Abstract
    The academic and practitioner literature on tax reform, and comments from several experts contacted in connection with this report, emphasise that improving the performance of tax systems is highly complex and context-specific, without simple or direct answers. Improvements are only likely to come from combinations of large and small changes made with close and detailed knowledge of particular circumstances. Case studies reported by ITC-OECD (2015) report many different elements to reforms and difficulty in attributing improved results. A joint IMF, OECD, UN, and World Bank Group report acknowledges that building tax capacity in wealthy countries “has been the work of centuries” and that “no easy or quick fixes for establishing broad fiscal capacity” should be expected, although “patient, focused reform can achieve a great deal” (IMF et al. 2016, pp. 10-11).
    URI
    https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/13110
    Citation
    Bolton, L. (2017). Effectiveness of tax reform interventions. K4D Helpdesk Report. Brighton, UK: Institute of Development Studies.
    Is part of series
    K4D Helpdesk Report;053
    Rights holder
    DFID
    Rights details
    https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/
    Collections
    • K4D [935]

    About OpenDocs | OpenDocs Policy | Help | Contact Us | Send Feedback | Disclaimer and Cookies
     

     

    Browse

    All of OpenDocsCommunities & CollectionsBy Issue DateAuthorsTitlesSubjectsThis CollectionBy Issue DateAuthorsTitlesSubjects

    My Account

    LoginRegister

    Statistics

    Most Popular ItemsStatistics by CountryMost Popular Authors

    About OpenDocs | OpenDocs Policy | Help | Contact Us | Send Feedback | Disclaimer and Cookies