Publication: Reforming Tax Systems : Lessons from the 1990s
De Wulf, Luc
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.
“De Wulf, Luc. 2000. Reforming Tax Systems : Lessons from the 1990s. PREM Notes; No. 37. © World Bank, Washington, DC. http://openknowledge.worldbank.org/handle/10986/11435 License: CC BY 3.0 IGO.”