Increasing tax revenues is a major policy goal in many low-and lower-middle-income
countries. While economic growth is an important determinant of taxation, available …

Effective government leadership demands skills in planning, budgeting, and personnel
management, areas where business experience may be valuable. Business owners could …

Which tax administration reforms can improve fiscal capacity in developing countries? This
paper evaluates a reform of the Brazilian tax authority that centralized the structure of local …