Who shapes tax policy reform in developing countries? A wider range of political actors are beginning to exercise influence. A brief history in this report will explain who they are and how they operate

Intro -- Contents -- List of Tables -- Acknowledgments -- 1 Introduction: From Polycentrism to the Polity -- 2 Political Capabilities over the Long Run -- 3 Beyond the Political Impossibility Theorem of Agrarian Reform -- 4 Coalition Building from Below -- 5 Grounds for Alliance?: Overlapping...

It is now widely believed that taxation contributes to the quality of governance. There are a number of variants of the broad argument. The most general proposition is that, if governments are dependent on broad general taxation for their incomes, they will, for reasons of self-interest, be more...