Tax Reform for Low Income Countries: Five Ideas for Simplifying Tax Systems to Fit Local Realities
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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.
CitationPrichard,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: IDS
Is part of seriesICTD Summary Brief;17
Rights holder© Institute of Development Studies, 2018
Bill and Melinda Gates Foundation