Over the past two decades, two trends in tax administration reform have emerged - granting increased autonomy to tax administrations and establishing a unified integrated revenue authority (IRA) charged with administering both tax and customs laws and, in some cases, social security. This paper...

There is a global consensus that governance and some form of citizen engagement matter for making development more effective, equitable, and sustainable. Yet the devil lies in the details: there is limited agreement on what forms of governance matter most for achieving developmentresults; and...