In this paper we set out some basic principles for thinking about the key features of a good tax system and sound tax reforms in middle income countries, and the implications for some particular areas of taxation.
Authors
Paul Johnson
Paul has been the Director of the IFS since 2011. He is also currently visiting professor in the Department of Economics at University College London.
Laura Abramovsky
Laura is a Research Fellow at IFS. Her current work focuses on tax and social protection policy and programme evaluation in developing countries.
David Phillips
David is Head of Devolved and Local Government Finance. He also works on tax in developing countries as part of our TaxDev centre.
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