"Taxation, like politics, is the art of the possible -- yet most public finance texts ignore the critical role played by tax administration in restoring macroec

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

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

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

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