ASSISTING DEVELOPMENT IN A CHANGING WORLD:TAX REFORM

HID has been active in the area of tax reform for the past twenty years. This work began in 1975, with a study of mineral taxation in Bolivia and has continued through projects in a wide range of countries including: Indonesia ( mining taxation, 1976-1997, comprehensive tax reform, 1981-1986, and property taxation,1988-1994); Kenya (tax modernization, 1986 to present); Malawi (tax reform, 1988-1995); Dominican republic (tax reform, 1989 to present); Nepal (tax reform, 1993-1994); and Zambia (tax reform,1992 to present). HID also has conducted short-term missions dealing with taxation issues in: Bolivia (1977, 1981, 1991, 1993, 1994); Peru (1992); Sri Lanka (1992-1994); Lesotho (1992-1995). This chapter discusses the issues and accomplishments that were made through these efforts.