How are tax law and politics connected? This volume takes a global and comparative perspective and examines: tax reform and the development of political institutions; the impact of political institutions on attempts to reform taxation; and improving processes of tax policy and law-making to enhance both tax and governance outcomes. There are three main themes: Does increased and more widespread taxation lead to participatory or democratic institutions? Case studies on Hong Kong and Russia address this question. What is the impact of political and institutional regimes on tax reform? The introduction of GST into Australia, retirement savings policy in Australia and New Zealand, and the media and tax reform in New Zealand are considered. Can tax law and governance outcomes be improved by greater focus on legitimacy, transparency and fairness? This volume examines fiscal corruption in developing countries, gender responsive tax policy in Canada and Australia, and public participation in Australian tax policy formation.