A methodology for international comparison of national tax systems

Author/Editor: Gallagher, Mark

Summary: International institutions, such as the World Bank, the International Monetary Fund and the U.S. Agency for International Development, have been assessing tax system performance and capabilities for decades without having a solid international comparator basis for undertaking these assessments. This article provides a series of indicators and benchmarks that can help to put such assessments into an international perspective, set specific targets for performance, reform and modernization, and monitor progress over time.
 

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