This evaluation was prepared by an Independent Evaluation Group team led by Željko Bogetić (lead economist), Raghavan Narayanan (senior evaluator), and Jeffrey Allen Chelsky (manager). Core team members included Amshika Amar (consultant), Dung Thi Kim Chu (program assistant), Patrick Hettinger (senior economist), Soren Jensen (consultant), Sengphet Lattanavong (consultant), Johan Manuel Lopez (consultant), Dominik Naeher (consultant), Daniel Nogueira-Budny (public sector specialist), Felix Oppong (economist), Saniwattan Nikki Tan (consultant), and Aline Weng (consultant). The evaluation benefited from advice on methodology from Qihui Chen, Marie-Noelle Lantin Roquiz, and Jozef Vaessen. The evaluation was prepared under the guidance and supervision of Jeffrey Allen Chelsky, manager, Economic Management and Country Programs Unit. Oversight in the final stages was provided by Carmen Nonay, acting director, Human Development and Economic Management, under the overall direction of Oscar Calvo-Gonzalez, Acting Director-General, Evaluation.

External peer reviewers were Ruud De Mooij (head of the Tax Policy Division, Fiscal Affairs Department, International Monetary Fund); Ben Dickinson (head of the Global Relations and Development Division in the Organisation for Economic Co-operation and Development’s Centre for Tax Policy and Administration); and Nora Lustig (director of the Commitment to Equity Institute and professor, Tulane University).

The team is grateful for useful discussions with staff across the World Bank and their feedback provided throughout the evaluation. Finally, the evaluation team thanks the World Bank Group country offices and staff, government officials, development partners, academics, and civil society who gave generously of their time for interviews and support during remotely executed country visits to Chad, Colombia, Guatemala, Kenya, Madagascar, Pakistan, and Rwanda.