Tax Reform for Low Income Countries: Five Ideas for Simplifying Tax Systems to Fit Local Realities
Abstract
There is no silver bullet to strengthen the tax systems of low-income countries. Dramatic changes in tax systems and tax collection are rare. Successful improvements more often involve a great deal of hard and steady work, and the gradual construction of popular trust and (grudging) support for reform. There remains, however, space for ‘organising ideas’ that can help identify potentially underexplored and underexploited opportunities for reform.
Citation
Prichard,W. and Moore, M. (2018) Tax Reform for Low Income Countries: Five Ideas for Simplifying Tax Systems to Fit Local Realities, ICTD Summary Brief 17, Brighton: IDSIs part of series
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DFIDBill and Melinda Gates Foundation