This paper examines the role of tax administration in developing countries from an economic perspective. The traditional separation of tax policy and tax admini

This book was written in the context of new and innovative policies for customs and tax administration reform. Eight chapters describe how measurement and vario

There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister for

Taxes are a crucial policy issue, especially in developing countries. Just recently, proposals to raise middle-class taxes toppled the Bolivian government, and

Selection of studies relating to taxation in developing countries. The papers are organized under the following subjects: approaches to development taxation, le