Effectiveness of Tax Reform Interventions
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).
Citation
Bolton, L. (2017). Effectiveness of tax reform interventions. K4D Helpdesk Report. Brighton, UK: Institute of Development Studies.Is part of series
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