Taxation and Development : What Have We Learned from Fifty Years of Research?

We are pleased to present the first in our new publication series, ICTD Research in Brief - two-page summaries of our working papers edited to capture the main policy messages and aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. We hope you enjoy it. This paper contributes to the broader ICTD research objective of gaining a better understanding of how to improve tax policy and administration across a range of diverse developing country settings. It offers reflections on the interplay between tax research and actual policy over the last fifty years in order to throw light on the processes of tax reform, and to offer insights into how research could become more relevant and effective in shaping tax policy to support development