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dc.contributor.authorBolton, Laura
dc.date.accessioned2017-07-20T15:36:45Z
dc.date.available2017-07-20T15:36:45Z
dc.date.issued2017-03-13
dc.identifier.citationBolton, L. (2017). Effectiveness of tax reform interventions. K4D Helpdesk Report. Brighton, UK: Institute of Development Studies.en
dc.identifier.urihttps://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/13110
dc.description.abstractThe 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).en
dc.language.isoenen
dc.publisherInstitute of Development Studiesen
dc.relation.ispartofseriesK4D Helpdesk Report;053
dc.rights.urihttps://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/en
dc.subjectEconomicsen
dc.subjectEconomic Developmenten
dc.subjectGovernanceen
dc.subjectTaxationen
dc.titleEffectiveness of Tax Reform Interventionsen
dc.typeHelpdesken
dc.rights.holderDFIDen
dcterms.dateAccepted2017-03-13
rioxxterms.funderDefault funderen
rioxxterms.identifier.projectK4Den
rioxxterms.versionAOen
rioxxterms.funder.projectd218e59e-c0fb-4cb3-8a07-92a57da72cd1en


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  • K4D [617]
    K4D supports learning and the use of evidence to improve the impact of development policy and programmes. The programme is designed to assist DFID and other partners to be innovative and responsive to rapidly changing and complex development challenges.

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