Approach Paper: Review of IDB Support to Tax Policy and Administration, 2007-2016
Puerta, Juan Manuel; Schijman, Agustina; Alonso, Pablo; Hernández, María José; Carpanelli, María del Mar; Ramírez, Nadia; Jansson, Maya
The objective of the evaluation is to assess the relevance, implementation and effectiveness of IDB's support for tax policy and administration during the last decade. OVE will assess IDB's contribution to tax policy and administration, with a focus on domestic taxes. To contextualize Bank's work on revenue, OVE will provide an overview of the entire fiscal portfolio, which also includes macro-fiscal, expenditure policy, and public financial management interventions. The evaluation findings will seek to identify factors that affect the success of various types of interventions in different contexts, and to provide recommendations on how the Bank can enhance its support to tax policy and administration.