Tax

No public policy issue is of more importance than the structure and level of taxes. Developing countries face a specific set of challenges in trying to design a successful tax system, and there is no reason to believe that the patterns and policies that are effective in the U.S. or in Western European countries will carry over. The Task Force finds theoretical or empirical evidence on how changes in policy such as tax rates, important tax provisions (e.g. introducing tax holidays), tariffs, tax administration, and financial regulations impact development.