Taxation and development – Again by Michael Keen published by IMF (08/2012), indicated by Humberto Laudares. “The point stressed here, however, is simply that the practical advice which emerges from analysis and practical experience needs, if it is to be genuinely effective: to be ambitious for near-term gain but distrustful of fads; to recognize that progress is both contingent on, and can be a key factor in, long-term state development; and to be aware that fundamental strengthening of revenue collection will be largely a matter of persistent and unsperctacular effort.” See pdf attached
