This paper examines Malawi's recent efforts to reform its tax system. Malawi embarked on a comprehensive tax reform with World Bank assistance in the latter half of the 1980s. This paper concentrates on the problems in the revenue system that provided the impetus to reform, the nature of the...

This paper undertakes a critical evaluation of the strengths and weaknesses of all of Pakistan’s major sources of tax revenue: the individual income tax, the corporate income tax, the sales tax, excise taxes and trade taxes on imports. For each major tax it describes the nature of the current...

The World Bank's tax reform project is an attempt to document and analyze the experience with tax reform in ten developing countries. The purpose of this project has been to try and obtain a better appreciation of how developing countries may improve the performance of their tax systems. Towards...