The BBLR Approach to Tax Reform in Emerging Countries

28 Pages Posted: 29 Sep 2008

See all articles by Richard M. Bird

Richard M. Bird

affiliation not provided to SSRN

Date Written: September, 25 2008


Fiscal experts have for years proposed a holy trinity of tax reform options for developing countries: broader bases, lower rates, and better administration. The review in this paper of fifty years of experience suggests that what might be called the BBLR approach - broader bases and lower rates - to tax structure reform holds up fairly well. Nonetheless, some qualifications to the basic BBLR approach are suggested and the continuing fundamental importance of understanding and improving tax administration is stressed.

Keywords: tax reform, tax bases, tax rates, tax administration

JEL Classification: H20, O23, P41

Suggested Citation

Bird, Richard Miller, The BBLR Approach to Tax Reform in Emerging Countries (September, 25 2008). Available at SSRN: or

Richard Miller Bird (Contact Author)

affiliation not provided to SSRN

No Address Available

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