Recent years have seen a growing interest among donors on taxation in developing countries. This reflects a concern for domestic revenue mobilization to finance public goods and services, as well as recognition of the centrality of taxation for growth and redistribution. The global financial...

Windfall revenues from foreign aid or natural resource exports can weaken governments' incentives to design or maintain efficient tax systems. Cross-country data for developing countries provide evidence for this hypothesis, using a World Bank indicator on "efficiency of revenue mobilization."...

Recently Australia has added another aspect to its tax administration via the introduction of pro bono tax clinics which allow university tax students to assist disadvantaged members of the community. In addition to assisting the community, the clinics are helping to build the next generation of...