Evaluation of Tax Revenue Reform in the Pacific
Kieran Murray and Sally Wyatt from Sapere Research Group, with Robin Oliver from OliverShaw, were asked to evaluate donor-funded tax reform projects conducted in the Pacific between 2002 and 2012. Sapere studied tax reforms in sixteen Pacific Island countries, with detailed case studies of reforms in Kiribati, Samoa, Solomon Islands and Tonga. The evaluation provides insights into the process of tax reform and how it might be improved to deliver better results. The evaluation was commissioned by the New Zealand Aid Programme.