Hello dear

here is some literature that I hope it help for you, moreover, you can look for whatever you want articles on the below website it is good:

• http://booksc.org/s/?q=Tax+Reforms+&e=1&t=0

Best Wishes

Dear Professor,

Me also I am interested about   near topic, I can share the following articles:

Michael P. Devereuxa, , , Ben Lockwoodb, Michela Redoanob (2008),Do countries compete over corporate tax rates?, Journal of Public Economics

Darong Dai , (2015) "Optimal Ramsey taxation with hidden actions", Journal of Economic Studies, Vol. 42 Iss: 6, pp.1112 - 1141

Michael Hallsworth (2014), The use of field experiments to increase tax compliance, Oxf Rev Econ Policy 

Mike O'Doherty (2014), Thinking and Learning in the Tax Evasion Game, Fiscal Studies

Michael Savage (2015), Indirect tax reform and the specification of demand: the case of Ireland, International Tax and Public Finance

All the best 

Thanks Mafoudh and Souhir. I will read your articles. I would appreciate any reference to analytical models or country experience reforming indirect taxation, particularly in emerging countries.  My main target is identifying optimal rules to design a change, implementation and policy ex post evaluation. Transition from dual economies and models to simulate changes are also welcomed.

Tax reform literature is huge. Besides already stated publications, I recommend different OECD publications (general or concerning special taxes - just visit the OECD library or see OECD, taxation). I can give you more details and even send some materials. The story about the current tax reforms in the developed countries (and spreading over developing countries) has mostly started with the 1986. US Tax Reform Act (TRA), although the last economic crises brought some changes also (see for instance IMF Yearbook "Taxing times".  There is also a yearly Tax Reform in the EU member states edition - here is the last one: http://ec.europa.eu/economy_finance/publications/eeip/pdf/ip008_en.pdf. We were also organizing a "Tax Reforms - experiences and perspectives" conference with the accompanied Proceedings (http://www.ijf.hr/eng/conferences/tax-reforms-experiences-and-perspectives/808/) and the best papers were issued in the journal Financial theory and practice (http://www.fintp.hr/). Let me know if you need some specific help, since the area is huge. We are now in the process of running the survey about tax system and policy (including different reform proposals).

Helena Blažić

There are a lot of articles that written by Richard Bird. Besides you can find articles and books in OECD and World Bank e-libraries. 

Best,

Serkan Benk

VAT, I suppose. Here it is mostly about EU harmonisation, VAT directive, hope you are interested in the newest development. See Green paper of VAT and Copenhagen Economics research. You can also use Consumption tax trends  - yearly OECD edition as well as Cedric Sanford's and Richard Bird's books and papers

Some useful links/references:

http://ec.europa.eu/taxation_customs/taxation/gen_info/economic_analysis/tax_reforms_tables/index_en.htm

http://ec.europa.eu/taxation_customs/taxation/gen_info/economic_analysis/tax_reforms_report/index_en.htm

http://ec.europa.eu/taxation_customs/taxation/vat/future_vat/index_en.htm

Copenhagen Economics (2007a) Study on reduced VAT applied to goods and services in the Member States of the European Union, Final report. Available from:

[Accessed October 2008] and also as:

European Commission – Taxation and Customs Union (2008) Study on reduced VAT applied to goods and services in the Member States of the European Union, Final report by Copenhagen Economics. Working paper No 13 – 2007, Office for Official Publications of the European Communities, Luxembourg. Available from:

[Accessed November 2008]

--------------- (2007b) Study on reduced VAT applied to goods and services in the Member States of the European Union, Part B – Appendices, Final report. Available from:

[Accessed October 2008]

About Moldovan Tax Reform you can read my articles on "25 Years of Changes in Moldova Taxing Culture" and "MOLDOVAN TAX REFORM: 25 YEARS OF CHANGES". Moreover, soon will be published the proceConference: The Transformation of Tax Systems in the CEE and BRICS Countries – 25 years of experience and future challenges, At University of Lodz

Thanks Helena, Diana and Serkan. I appreaciate your very deep comments and suggestions.

You can review Profeta & Scabrosetti (2010) The Political Economy of Taxation: Lessons from Developing Countries, Edward Elgar Pub., Cheltenham.

Thanks Mehmet.

There was a conference in Zagreb (Croatia): Tax Reforms: Experiences and Perspectives http://www.ijf.hr/eng/conferences/tax-reforms-experiences-and-perspectives/808/

The best papers were published (besides the Conference proceedings) in a couple of next issues of journal Financial Theory and Practice (now Public Sector Economics). http://www.fintp.hr/en/home/

I do also agree with Serkan Benk - OECD publications about tax reforms are among the best ones.

Thanks Helena & Imran. I took note of your suggestions.

You can find below a link to a paper we recently wrote to understand whether VAT in Italy is properly targeted for redistribution purposes, and to suggest possible regressivity-reducing tax reforms. Apart from the focus on Italy, the methodology can be sufficiently general to be applied also to developing countries if you have sufficient data.

http://www.microsimulation.org/IJM/V10_1/IJM_2017_10_1_2.pdf

Thanks Paolo.

Dear Victor,

Please find below several relevant publications on your topic:

https://www.e-elgar.com/shop/tax-reform-in-developing-countries

https://www.oxfam.org/en/pressroom/reactions/oecd-plans-open-tax-reform-developing-countries-welcome-more-needed

https://www.degruyter.com/view/j/jgd.2017.8.issue-1/jgd-2016-0036/jgd-2016-0036.xml

https://www.dawn.com/news/1399954 (please try to find recent researches by Max Gallagher)

https://www.oecd.org/ctp/tax-global/examples-of-successful-DRM-reforms-and-the-role-of-international-co-operation.pdf

Improving Tax Administration in Developing Countries

Richard M. Bird

http://jota.website/article/view/8

Most studies focus on the 90s and 2000s, however this topic becomes again dominant. There are more and more experts underlining that

“Ultimately more fundamental reforms to the global tax system, agreed in a truly international forum such as the UN, are needed to stop corporate tax scandals and ensure all countries – rich and poor - can claim the tax revenues owed to them.” 

There is a joint initiative of the IMF, OECD, UN and WBG to intensify their

cooperation on tax issues

http://www.un.org/esa/ffd/wp-content/uploads/2016/12/ICTM2016_Presentation_Trepelkov.pdf

Good luck!

Monica

Thanks Monica

In my country i.e. India..............a great initiative was taken in the recent past.It was relating to restructuring of Indirect Tax Structure of the country by introducing GST(Goods and Services Tax) in the Indian Economy.You may find the relevant material by searching GST Adoption in India.

Regards

In some developing countries, indirect taxes, including VAT, are one of the main sources of tax revenue for the state budget. Taxes of this kind are sometimes raised if the state budget revenues fall, for example, due to a decrease in the efficiency of the fiscal system, in the situation of a growing tax system leak in the area of direct taxes or falling state budget revenues from another title.