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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DETAILS
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2000/04/01
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Brief
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21586
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1
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1
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2010/07/01
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Disclosed
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Reforming tax systems : lessons from the 1990s
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Tax systems
Citation
Dewulf,Luc Henri Francoise Corneel.
Reforming tax systems : lessons from the 1990s (Chinese). PREM Notes|no. 37. Public Sector Washington, DC: World Bank. http://documents.worldbank.org/curated/en/859571468140368345