02165cas a2200241 a 4500 AALejournalIMF022058 230101c9999 xx r poo 0 0eng d 5.00 USD 9781484323816 2522-7912 BD-DhAAL BD-DhAAL Grote, Martin. How to Establish a Tax Policy Unit / Martin Grote. Washington, D.C. : International Monetary Fund, 2017. 1 online resource (40 pages) IMF How To Notes <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students This paper explores that in developing economies, sufficient tax revenue is necessary to finance spending on health care, education, and infrastructure-all of which are prerequisites for economic growth and development. However, it is not simply the revenue ratio that matters; the quality of the revenue system is also essential for delivering fair and efficient outcomes. To design a revenue system that fosters sustainable economic and social development and enjoys broad public support, it is essential for tax reform proposals to be carefully assessed, quantitatively analyzed, and openly debated. This requires that decision makers and all stakeholders in the debate have access to the best available facts, data, and independent evidence-based analysis, including about the impact of tax reforms on revenue, the income distribution, and economic performance. The central institutional actor in the decision making process-the executive-is best supported in this process by what is generally called a tax policy unit (TPU). TPUs are tasked to guide and inform the tax policy debate, based on facts, independent data analysis, and multidisciplinary efforts. Mode of access: Internet IMF How To Notes; How-To Note ; No. 2017/002 Full text available on IMF http://elibrary.imf.org/view/journals/061/2017/002/061.2017.issue-002-en.xml IMF e-Library