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Reforming Tax Systems: Lessons from the 1990s


L De Wulf  (2000)
4 pages (155KB)

Bank supported efforts to reform public institutions, including tax and customs administration, increasingly rely on institutional analysis. As there are no formal or generally accepted guidelines for analysing tax systems the Bank’s task managers and team leaders conduct these analyses in very different ways.

This PREM Note, produced for The World Bank, asks how World Bank projects aimed at reforming tax administrations can better integrate institutional analysis. It is based on a review that compiled 83 Bank-financed tax and customs reform operations in the 1990s to assess whether current approaches fall within the bounds of institutional analysis and add up to a consistent methodology. This Note first looks at the Bank’s project commitments, and asks how diagnostic work influenced project design. It asks what the projects tried to accomplish and whether their objectives were achieved. The Note concludes with a section outlining lessons learned and recommendations, as well as suggested further reading.

Source: De Wulf, L., 2000, ‘Reforming Tax Systems: Lessons from the 1990s’, PREM Notes Number 37, April 2000, World Bank, Washington D.C.

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