The initial idea to develop this project was born when we were working together on a series of contributions focused on political economy issues of taxation in dif erent areas of the world. Our task was to describe the main political factors which played a major role in the design of the tax system and in the implementation of tax reforms in some specii c countries. These works increased our interest towards developing countries, in particular those which have recently experienced an economic transition toward a market economy and/or a political transition toward democratic institu- tions. We found that in these.
