Benchmarking tax systems

Public Administration and Development

Volumn 25, Issue 2, 2005, Pages 125-144

  Gallagher, Mark ^a  

^a UNITED STATES AGENCY FOR INTERNATIONAL DEVELOPMENT   (United States)

Author keywords

Public finance; Tax administration; Tax policy; Tax system benchmarking

Indexed keywords

ADMINISTRATION; PUBLIC SPENDING; TAX SYSTEM;

EID: 18844402706     PISSN: 02712075     EISSN: None     Source Type: Journal    
DOI: 10.1002/pad.353     Document Type: Article

References (15)

1. Allen R, Daniel T. 2001. Managing Public Expenditures: A Reference Book for Transition Countries. OECD: Paris, France.
2. Barbone L, Das Gupta A, de Wulf L, Hansson A. (undated). Reforming Tax Systems: The World Bank Record in the 1990s, World Bank: Washington, DC.
3. Bird R. 1999. "Some Reflections on the Conference," in Shapleigh, Andic, and Banta op. cit.
4. Bird R, Banta S. 1999. Fiscal sustainability and fiscal indicators in transition economies. In Transition Economies and Fiscal Reforms: Proceedings of the Conference on Central and Eastern Europe and the New Independent States, Shapleigh A, Andic F, Banta S (eds). June.
5. Das Gupta A. 2002. Central tax and administration reform in the 1990s. In Development, Poverty, and Fiscal Policy, MG Rao (ed.). Oxford University Press: New Delhi.
6. Gallagher M. 1995. Options for Donor Assistance in Tax Policy and Administration Reform in Guatemala, USAID: Guatemala. March.
7. Gallagher M. 1997. Propuesta de Reforma Tributaria Integral, Núcleo Especial Para Análisis e Implementación: Managua. January.
8. Gill Jit BS. 2000. A Diagnostic Framework for Revenue Administration. World Bank: Washington, DC.
9. Lane M. 1997. Workbook for Customs Modernization. Global Customs Advisors: Washington, DC.
10. Mann A, Burke R. 2002. El Gasto Tributario en Guatemala, DevTech Systems, Inc. for USAID/Guaternala and DAI. http://www.fiscalreform.net/ library/pdfs/el_gasto_tributario_en_guatemala-revision_marzo_2002.pdf.
11. Mann A, Jacobs A, Gallagher M, Alison H, Westrick J, Segovia A, Kill T. 2001. Aplicación de Mejores Prácticas Internacionales al Desempeño de la Administración Tributaria de Guatemala: Un Estudio de Benchmarking, USAID/DevTech Systems and DAI.
12. Piza R, Julio R. 1994. Administracion Tributaria de los Impuestos Internos de El Salvador. USAID. December. San Salvador, El Salvador.
13. Silvani C, Baer K. 1997. Designing a Tax Administration Reform Strategy: Experiences and Guidelines. WP/97/30, International Monetary Fund, March. Washington, DC.
14. Stotsky J, WoldeMariam A. 2002. Central American Tax Reforms: Trends and Possibilities, Working Paper, Internationi Monetary Fund.
15. Tanzi V. 1991. Public Finance in Developing Countries. Edward Elgar Publishing: England.