Assessing Tax Systems using a benchmark methodology

More recently, the World Bank has developed a website devoted to evaluating tax policy and administration, but this site does not include any international comparators, and it provides little basis for establishing specific, quantitative goals and targets, although it does discuss many of the institutional and resource matters that are discussed in this paper. Moreover, despite the website’s title, it offers very little substance for evaluating tax system performance. Mark Gallagher

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