The main aim of this paper is to present a condensed version of some of the complex facts surrounding several major tax reforms in developing countries so that those concerned with such matters elsewhere can learn and profit from both the successes -- transitory though they may sometimes be --...

"Indonesia's "big bang" decentralization in 2001 shifted much of the responsibility for local economic development from central government to district and city governments, which today number more than 450. But the performance of these districts has varied widely. This paper attempts to...