Comparative Evaluation: Review of Bank Support to Tax Policy and Administration, 2007-2016

Sep 2017
This evaluation assesses the relevance, implementation, and effectiveness of the tax policy and administration interventions supported by the IDB over the last decade (2007-2016). To assess relevance, OVE identified and reviewed all lending and nonlending operations approved during the period that had a tax policy and/or revenue administration component. Given the multisectoral nature of fiscal issues, a first contribution of the evaluation is to identify the universe of projects with tax components and to draw Bankwide conclusions about it. OVE also considered the significant volume of knowledge products and sponsored dissemination activities the Bank has produced on taxation. In addition to conducting a desk review and general relevance analysis of the portfolio, OVE compared the Bank’s role in seven countries (Colombia, Jamaica, Guatemala, Honduras, Mexico, Paraguay, and Uruguay) to assess the relevance of design, implementation, and effectiveness.