Publication: Linking Business Tax Reform with Governance : How to Measure Success
Date
2009-02
ISSN
Published
2009-02
Author(s)
Everest-Phillips, Max
Sandall, Richard
Abstract
This note highlights the significance of
firms' willingness to pay taxes in the context of
state-building both as an end in itself and also as an
essential component of sustainable investment climate
reform. State legitimacy, taxpayers' willingness to pay
(based on their intrinsic 'tax morale' and the
translation of taxes into public goods and services), and
the effectiveness of tax administration are integral to any
tax system. This note suggests diagnostic steps to measure
key influences on taxpayers' willingness to pay,
offering a baseline for judging progress on the
sustainability of all tax reforms.
Citation
“Everest-Phillips, Max; Sandall, Richard. 2009. Linking Business Tax Reform with Governance : How to Measure Success. Investment Climate in Practice; No. 2. © World Bank, Washington, DC. http://openknowledge.worldbank.org/entities/publication/790e2bc3-abcd-5995-a4de-376f9646a1ab License: CC BY 3.0 IGO.”