countries' own revenue-raising efforts. This paper reviews the state of knowledge on aid and tax reform in developing countries … strengthen tax systems, including what has worked, or not, and why; (2) challenges in 'scaling up' donor efforts; (3) how to best … provide assistance to reform tax systems; and (4) knowledge gaps to be filled in order to design better donor interventions …

' incentives to design efficient tax systems. Cross-country data for developing countries provide evidence for this hypothesis …, using a World Bank indicator of "efficiency of revenue mobilization." Aid's negative effects on the quality of tax systems …. Fuel export revenues are also associated with lower-quality tax policy and administration, but this finding is somewhat …