Tax and Development Aid Modalities for Strengthening Tax Systems November 2012, 120 pages ISBN 978-92-64-17757-4 www.oecd.org/bookshop?9789264177574 http://dx.doi.org/10.1787/9789264177581-en $49
£21
¥4 500
Tax and Development: Aid Modalities for Strengthening Tax Systems examines the aid instruments that donors can use to assist developing countries in strengthening their tax systems. From general or sector budget support, to basket fi nancing modalities and other joint instruments, stand-alone bilateral aid and South-South regional programmes, it looks at the strengths and weaknesses of each modality. It considers the needs and context to which each one best responds and describes how mixed “packages” may often best fi t the bill. Crucially, it also affords thoughtful insights into how tax reform can yield governance dividends and provides examples from the experience of a number of developing countries, culminating in six illuminating case studies in tax reform. Although they consider diffi culties as well as successes, they offer practical pointers to future directions for research and action.
DEVELOpMENT
€35
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