Publication: Linking Business Tax Reform with Governance : How to Measure Success
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2009-02
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2012-08-13
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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.
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“Everest-Phillips, Max; Sandall, Richard. 2009. Linking Business Tax Reform with Governance : How to Measure Success. Investment Climate in Practice; No. 2. © World Bank. http://hdl.handle.net/10986/10572 License: CC BY 3.0 IGO.”
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