Managing the Reform Process 11/10/2018

Approaches to Tax Reform Public economics Macroeconomic Administrative Political 11/10/2018

The Process of Tax Reform Policy formulation Policy authorization Policy implementation 11/10/2018

Policy Authorization Legislative independence? Closed or open process? 11/10/2018

Policy Formulation: Institutionalization Better packaging More flexibility Better defense Better control 11/10/2018

Policy Formulation: Key Components Information Analysis Planning 11/10/2018

Policy Formulation: Location Tax administration Ministry of Finance Other 11/10/2018

Policy Formulation: Timing Sporadic Continuous 11/10/2018

Example: Indonesia Issue definition Ownership Timing Scope 11/10/2018

Example: Indonesia (2) Administrative aspects Political aspects 11/10/2018

Example: Colombia Gradualism Duration Education 11/10/2018

Example: Transitional Countries Initial conditions Complementary reforms Perspective Policy and administration 11/10/2018

Lessons from Developed Countries Champion Package Visible benefits Adequate discussion 11/10/2018

Lessons from Developing Countries Timing Simplify Sequencing Scope 11/10/2018

Lessons from Bank Experience Systems view Transition 11/10/2018

Wisdom from the Fund Clarity Details Incrementalism Politics 11/10/2018

The Key Questions What How Who When 11/10/2018

The Main Lesson Tax reform is mainly about politics 11/10/2018