This report was led and reviewed by Sandeep Bhattacharya, senior public management specialist (tax), Asian Development Bank (ADB), and written by Selcuk Caner, tax research expert, former International Monetary Fund senior economist and ADB consultant. We wish to thank Bruno Carrasco, director general, Climate Change and Sustainable Development Department, ADB; and Hiranya Mukhopadhyay, director, Public Sector Management and Governance Sector Office (Central and West Asia and Knowledge S