Publication

ICTD Summary Brief 17

Tax Reform for Low Income Countries: Five Ideas for Simplifying Tax Systems to Fit Local Realities

Published on 28 June 2018

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.

Authors

Image of Mick Moore
Mick Moore

Professorial Fellow

Image of Wilson Prichard
Wilson Prichard

Joint Research Director, International Centre for Tax and Development

Publication details

published by
ICTD and IDS
authors
Prichard, W. and Moore, M.
journal
ICTD Research in Brief, issue 17
language
English

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