Fiscal Reforms, Developmental State Capacity and Poverty Reduction (Draft)

This paper provides a survey of the variations in taxation systems and processes of tax reform in less developed countries. The purpose of the survey is to shed light on how different tax systems and tax reform policies contribute to processes of state-building and how changes in tax policies present specific challenges for Least Developed Countries in mobilising the resources necessary to both finance growth and reduce poverty, and meet the Millennium Development Goals.

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