摘要：Fiscal Reform in Columbia: Problems and Prospects. Edited by Richard M. Bird, James M. Poterba, and Joel Slemrod. Cambridge, MA: The MIT Press, 2006, pp. 329. In a series of nine chapters in this edited volume, the authors provide background analysis, and evaluate reform options with respect to a number of key policy areas, including public debt, tax administration, taxation of capital and labor, and fiscal decentralization. The result is a wonderful compilation of reviews of the state of the practice in international public finance, and detailed analyses of the current situation and reform prospects for Colombia, based on up–to–date data, theory, and analytical techniques. The editors and authors include many of the leading authorities on taxation in the world. This book is an important addition to the literature on "doing tax reform" in developing countries.
