As the World Bank has become increasingly active in structural adjustment and other types of policy-based lending in developing countries, growing demands have been placed on it to suggest, and sometimes supervise, desirable tax reforms in developing countries. In response, the Bank launched a tax reform project several years ago to study the experiences of developing countries that had initiated attempts at radical tax reform during the 1970s. The objective of the project was to obtain a better understanding of how developing countries could improve the performance of their tax systems. This book presents the findings of this project. It examines the experience of eight developing countries that have undergone - and in some instances are still undergoing - significant and comprehensive tax reform. The countries are Bolivia, Colombia, Indonesia, Jamaica, Korea, Mexico, Morocco, and Turkey.