Acceso usuarios
Jorge Martínez Vázquez 
This paper analyzes international experiences in the design and implementation of successful tax reforms. Specifically, it focuses on insights from two dimensions: the political-economy requirements to generate public support for reform, and the technical factors that must be present to further the potential objectives of increased revenues, greater efficiency and equity, and enhanced simplicity. The general topics reviewed include the political economy preconditions that facilitate tax reform, how and by whom tax reform should be implemented, the timing of reform efforts, general determinants of tax effort, tax policy choice options, tax administration options, and the enhancement of tax morale and compliance norms. The paper concludes with lessons from both the literature and countries’ experiences, empowering reform-minded politicians and administrators to design policy reform strategies for sustained increased tax revenue effort and more efficient, equitable and simple tax systems.
