Lessons of tax reform

Tax reform has emerged as an important component of fiscal adjustment and now plays a major role in the World Bank ' s dialogue with member countries. This paper provides a concise synthesis of current thinking and practice on tax reform in developing countries. The Bank ' s growing provis...

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Bibliographic Details
Main Author: Shalizi, Zmarak
Corporate Author: Banco Mundial
Format: Book
Published: Washington, D.C. World Bank 1991
Subjects:
Table of Contents:
  • Preface
  • Executive summary
  • Introduction
  • 1. What is involved in tax reform?
  • 2. Tax reform strategies and experience
  • 3. World Bank advice and adjustment lending
  • 4. Conclusions and recommendations
  • Selected bibliography
  • Boxes
  • Tables.