A good investment climate for tourism, underpinned by a sound tax regime, can play a central role in a government's growth and development strategy. Yet in many countries, tax systems for the tourism sector are characterized by exemption schemes and instruments that generate little revenue and...

Regional and municipal governments play a key role in establishing a local business environment that is attractive to foreign and domestic investors. However, in many countries, entrepreneurs face a complex web of local taxes, regulatory fees, and other charges. This situation increases the...

Reforming a tax system for small businesses is complicated. No single best practice can solve all the issues that arise in trying to implement a tax system that is simple, administer-able, and equitable. This note presents a menu of considerations and 'good practice' options. It is the first in...