Given the low level of tax revenue and the contradictory structure of tax legislation in many developing countries, there is broad agreement on the need for tax reforms in those countries. The following article reviews the problems associated with instituting such changes.

Developing countries tend to take a negative view of the protection of intellectual property rights as reflected in the TRIPs agreement, as this seems to conflict with their own developmental needs. As the following article points out, there are, however, a number of reasons why developing...