1. Managing the Reform Process
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2. Approaches to Tax Reform
Public economics
Macroeconomic
Administrative
Political
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3. The Process of Tax Reform
Policy formulation
Policy authorization
Policy implementation
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4. Policy Authorization Legislative independence? Closed or open process?
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5. Policy Formulation: Institutionalization
Better packaging
More flexibility
Better defense
Better control
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6. Policy Formulation: Key Components
Information
Analysis
Planning
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7. Policy Formulation: Location
Tax administration
Ministry of Finance
Other
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8. Policy Formulation: Timing
Sporadic
Continuous
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9. Example: Indonesia
Issue definition
Ownership
Timing
Scope
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10. Example: Indonesia (2) Administrative aspects Political aspects
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11. Example: Colombia
Gradualism
Duration
Education
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12. Example: Transitional Countries
Initial conditions
Complementary reforms
Perspective
Policy and administration
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13. Lessons from Developed Countries
Champion
Package
Visible benefits
Adequate discussion
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14. Lessons from Developing Countries
Timing
Simplify
Sequencing
Scope
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15. Lessons from Bank Experience
Systems view
Transition
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16. Wisdom from the Fund Clarity Details Incrementalism Politics
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17. The Key Questions
What
How
Who
When
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18. The Main Lesson
Tax reform is mainly about politics
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