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Reforming tax systems : lessons from the 1990s : Reforma dos sistemas tributarios: lições dos anos 90 (Portuguese)

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...
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Dewulf,Luc Henri Francoise Corneel.

Reforming tax systems : lessons from the 1990s : Reforma dos sistemas tributarios: lições dos anos 90 (Portuguese). PREM Notes|no. 37. Public Sector Washington, DC: World Bank. http://documents.worldbank.org/curated/en/454941468166483927

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