The main theme of this paper is that a more legitimate and responsive state appears to be an essential precondition for a more adequate level of tax effort in developing countries. While at first glance giving such advice to poor countries seeking to increase their tax ratios may not seem more...

This book presents 15 original papers and commentaries by a distinguished group of tax policy and tax administration experts. Using international examples, they highlight the state of knowledge of tax reform, present new thinking about the issue, and analyze useful policy options. The book’s...

Presumptive taxation of the hard-to- / Victor Thuronyi -- 'Sizing' the problem of the hard-to-tax / Friedrich Schneiderb -- Is it really so hard to tax the hard-to-tax? The context and role of presumptive taxes / Sally Wallace -- Discussant comment / William Randolph -- Mapping the US tax...

This paper reviews the literature on tax assignment in decentralized countries. Ideally, own-source revenues should be sufficient to enable at least the richest subnational governments to finance from their own resources all locally-provided services that primarily benefit local residents....