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.

The unsolved internal problems of Germany’s development aid require an early reexamination of the objectives and the concept of development aid against the quickly shifting world-economic background. Numerous hitherto unsettled questions concerning technical aid and its implementation have to...