Publication: Reforming Tax Systems : Lessons from the 1990s
Date
2000-04
ISSN
Published
2000-04
Author(s)
De Wulf, Luc
Abstract
World Bank-supported efforts to reform
public institutions--including tax and customs
administration--increasingly rely on institutional analysis.
But there are no formal, generally accepted guidelines for
analyzing tax systems. As a result the Bank's task
managers and team leaders conduct these analyses in very
different ways. The paper on which this Note is based
reviewed 83 Bank-financed tax and customs reform operations
in the 1990s to assess whether current approaches fall
within the bounds of institutional analysis and add up to a
consistent methodology. The review compiled Bank projects
that supported tax administration reform, compared their
diagnostic work to an emerging diagnostic model, and
assessed their focus and their results.
Link to Data Set
Citation
“De Wulf, Luc. 2000. Reforming Tax Systems : Lessons from the 1990s. PREM Notes; No. 37. © World Bank, Washington, DC. http://hdl.handle.net/10986/11435 License: CC BY 3.0 IGO.”