Policy documents

Policy documents from governments of OECD member countries are also available from the International Tax Dialogue website.

Sub-Sahara Africa

Rwanda Revenue Authority, DFID & FIAS (2006). The Rwandan Revenue Authority Project.

Latin America and the Caribbean

DFID, BID & CAN (2006). La equidad fiscal en los países andinos: Bolivia, Colombia, Ecuador, el Perú, Venezuela.

Mostajo, R. (2004). Prospects for an Integral tax reform with equity: Toward a fiscal covenant in Peru. Executive summary of a study commissioned by DFID.

Taxation and state building / tax culture

OECD (2008). Governance, Taxation and Accountability: Issues and Practices. DAC Guidelines and Reference Series.

Tax avoidance and evasion / tax havens / capital flight

Norwegian Government Commission on Capital Flight from Poor Countries (June 2008).Tax havens and development: Status, analyses and measures. Preliminary report.

Overall tax policy in developing countries

DFID Briefing Note (May 2009). Why Tax Matters for International Development and what DFID is doing about it.

DFID (2001). Evaluation of Revenue Projects. Evaluation Summary 636.

CRISE Policy Briefing No. 2 (Mar 2009). Inequality and fiscal policy.

Gallagher, M. (2007). Building Fiscal Infrastructure in Post-Conflict Countries. Best Practices in Fiscal Reform and Economic Governance.