Tax Reform for Low Income Countries: Five Ideas for Simplifying Tax Systems to Fit Local Realities
ICTD Research in Brief 17
Publisher ICTD and IDS
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There is no silver bullet to strengthen the tax systems of low-income countries.
Dramatic changes in tax systems and tax collection are rare. Successful improvements more often involve a great deal of hard and steady work, and the gradual construction of popular trust and (grudging) support for reform.