This is a 2-page summary of an ICTD Working Paper. It offers reflections on the interplay between tax research and actual policy over the last fifty years in order to throw light on the processes of tax reform, and to offer insights into how research could become more relevant and effective in shaping tax policy to support development.
Bird, R.M. ICTD Research in Brief, Issue 1: Taxation and Development: What Have We Learned from Fifty Years of Research? International Centre for Tax and Development (ICTD), (2013) 2 pp.