public tasks. But not all countries with a low tax ratio automatically fall into this cat-egory. This paper presents an … influencing factors, such as regional patterns, non-tax revenue and governance. Findings on individual countries or groups of … countries should put governments, donors and international organisations in a better position to decide on tax reform programmes …

growth and redistribution. The global financial crisis has also led many donor countries to pay more attention to the extent … countries' own revenue-raising efforts. This paper reviews the state of knowledge on aid and tax reform in developing countries … strengthen tax systems, including what has worked, or not, and why; (2) challenges in 'scaling up' donor efforts; (3) how to best …

The paper analyses the changes in tax policy, tax/GDP ratios, tax incidence and income inequality which have taken … liberal years of the 1980s and 1990s. The paper argues that the recent tax policy changes and a favourable external … environment led to an increase of about three points in the regional tax/GDP ratio, that such increase in taxation took place in a …