Martinez-Vazquez, Jorge; McNab, Robert M. - In: National Tax Journal 53 (2000) n. 2, pp. 273-98
impact on tax reform in countries in transition. The fundamental choices for reform were a big-bang approach or an … terms of tax administration and enforcement. Experiences with tax reform have been diverse, and in some countries there has … been very little reform at all. We conclude by examining what lessons have been learned during the first decade of …