Tax Policy Reform Primer

under the Fiscal Accountability and Sustainable Trade Task Order for the United States Agency for International Development (USAID). The primer provides an overview of tax policy and tax policy reform in developing countries, drawing from international experience and best practices. It covers key economic and political economy issues surrounding tax policy reform, including basic principles of taxation, best practice application of those principles in developing countries, and critical design features of main taxes. The primer also features examples from various countries that USAID has supported, including Afghanistan, Bangladesh, Bosnia and Herzegovina, El Salvador, Georgia, Nepal, the Philippines, Rwanda, and Tanzania.