| 1. |
Practical Issues of Tax Policy and Tax Administration in Developing
Countries |
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| DAY 1 – June 27: CRITICAL CHALLENGES
FOR TAX REFORM |
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TAX POLICY DESIGN AND DEVELOPMENT |
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Bird, R. and Eric Zolt, Introduction
to Tax Policy Design and Development (2003) |
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World Bank, Lessons
of Tax Reform, 1991 |
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MANAGING A TAX REFORM |
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Bird, R., Managing
Tax Reform, IBFD, April 2003 |
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Bird, R, Administrative
Dimensions of Tax Reform, ITP Working paper 0302, April 2003 |
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McCarten, W., http://www1.worldbank.org/publicsector/tax/bill%20mccarten_oecd_correction.doc.,
Draft March 2005 |
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WHAT ARE COUNTRIES DOING RIGHT AND DOING WRONG IN
THEIR EFFORTS AT FISCAL DECENTRALIZATION? |
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Bahl, R., J. Boex, J. Martinez-Vazquez, The
Design and Implementation of Intergovernmental Fiscal Transfers,
GSU, September 2001 |
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Boex, J., Local
Government Reform in Tanzania: Considerations for the Development
of Formula-Based Grants, GSU, March 2003 |
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BRINGING SMALL BUSINESS INTO THE TAX NET: POLICY
AND ADMINISTRATION ISSUES |
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Bird, R., S. Wallace, Is
It Really So Hard To Tax The Hard-To-Tax? The Context and Role of
Presumptive Taxes, GSU Conference, May 2003 |
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Thuronyi, V., Presumptive
Taxation of the Hard to Tax, GSU Conference, April, 2003 |
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TAX INCENTIVES |
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Bolnick, Bruce, “Effectiveness
and Economic Impact of Tax Incentives in the SADC Region” |
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| DAY 2 – June 28: ADMINISTRATIVE
DIMENSIONS OF TAX REFORM |
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MAKING A VALUE-ADDED TAX WORK: PRINCIPLES AND PRACTICE |
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Le, T.M., Value
Added Taxation: Mechanism, Design, and Policy Issues, World
Bank, 2003 |
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Bird., R., The
VAT Revisited, April 2005 for USAID/FRST project |
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Bird R., VAT
paper for Global ITD VAT Conference, Rome, March 2005 |
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VAT, TECHNOLOGY, AND DEVELOPMENT |
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Ainsworth, Richard, “Digital
Vat and Development: D-Vat and D-velopment,” Forthcoming
in Tax Notes International, Summer 2005. |
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BENCHMARKING |
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Gallagher, M., "Benchmarking
Tax Systems," April 2005 |
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THE USE OF INFORMATION TECHNOLOGY TO IMPROVE THE
EFFICIENCY OF TAX ADMINISTRATION/E-TAXATION |
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Jenkins, Glenn, Background Paper, “IT and
Innovation in Tax Administration,” Ch. 1, The Hague, 1996 |
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Glenday, G., Perspectives on Computerization of
Tax Systems in Sub-Saharan Africa, Ch. 14, Jenkins (above). |
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Peterson, S.P., Making IT Work in Implementing
Effective FIS in Bureaucracies in Developing Countries, Ch. 13
Jenkins (above). |
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DESIGNING A TECHNICAL ASSISTANCE PROJECT FOR TAX:
SOME LESSONS FROM USAID EXPERIENCE |
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*Gill, J., A
Diagnostic Framework for Revenue Administration, 2000, World
Bank |
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Silvani, C. and K.Baer, Designing
a Tax Administration Reform Strategy: Experiences and Guidelines,
IMF, Working Paper, 97/30, Fiscal Affairs Department |
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| 2. |
Practical Issues of Pension Reform in Developing Countries |
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| DAY 3 – June 29 |
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Part I: CRITICAL CHALLENGES FOR PENSION REFORM |
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WHAT IS DRIVING PENSION REFORM? |
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Barr, Nicholas, “The
Pension Puzzle: Prerequisites and Policy Choices in Pension Design,”
IMF Economic Issues No. 29, March 2002 |
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NEW PERSPECTIVES ON PENSION SYSTEMS AND REFORM |
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“Old
Age Income Support in the 21st Century: An International Perspective
on Pension Systems and Reform – Executive Summary”
(World Bank, forthcoming) |
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Blake, David, “Financial
System Requirements for Successful Pension Reform,”
UBS Pension Research Program at the London School of Economics Discussion
Paper No. 14 (June 2003) |
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Tanner, Michael, “No
Second Best: The Unappetizing Alternatives to Social Security Privatization,”
Cato Institute Social Security policy Study No. 24 (January 2002) |
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PART II: COUNTRY SESSIONS |
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THE MDB EXPERIENCE WITH PENSION REFORM |
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Crabbe, Carolin, and Juan Giral, “Transition
Issues and Deepening Pension Reforms: Cases in Four Countries,”
Inter-American Development Bank Working Paper, December 2004 |
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Bobb, Euric Allan and Pietro Masci, “Pension
Reform in the English-Speaking Caribbean,” Inter-American
Development Bank Working Paper |
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The World Bank, “Keeping
the Promise of Old Age Income Security in Latin America: Summary of
a Regional Study of Social Security Reforms,” (Introduction
only) |
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USAID’S EXPERIENCE WITH PENSION REFORM |
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Holzmann, Robert, Mitchell Orenstein, and Michal Rutkowski,
"Pension
Reform in Europe: Process and Progress," (Washington:
World Bank, 2003) |
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Mackenzie, G.A., et. al, “Pension
Reform and the Fiscal Policy Stance,” IMF Working Paper
WP/01/214 (December 2001). |
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Mueller, Dr. Katharina, “The
Political Economy of Pension Reform in Central and Eastern Europe:
Practical Lessons in Pension Reform: Sharing the Experiences of Transition
and OECD Countries,” OECD Document CCNM/DEELSA(2002)1/FINAL,
June 28, 2002 |
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Snelbecker, David, “Pension
Reform in Eastern Europe and Eurasia Experiences and Lessons Learned,”
paper prepared for USAID Workshop for Practitioners on Tax and Pension
Reform, June 2005 |
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