A practical tool for tax analysis

Author/Editor:  Gallagher, Mark

Summary:  This study presents seven case studies of countries that have experienced devastating conflict, costing dearly in lives lost and disrupted, economies battered, and collapsed institutions of political and economic governance. The focus of these case studies is on the building or rebuilding of fiscal infrastructure after the conflict. Fiscal infrastructure narrowly refers to public revenues and expenditures management systems, fiscal policy analysis and policy making support, including statistics. The countries included are from different regions around the world, including: Afghanistan, Angola, Bosnia and Herzegovina (BiH), El Salvador, Guatemala, Kosovo, and Liberia. Analysis of the case studies reveals considerable commonalities upon which USAID officers and others can develop assistance programs.

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