Contributor(s): Nadeem ul Haque, Michael Keen, Dr Masihur Rahman, Rama Sithanen, Professor Joel Slemrod | To reduce reliance on foreign aid and financial inflows, policymakers across the developing world are seeking to improve domestic resource mobilisation. But doing so effectively and efficiently presents a huge policy challenge. More is at stake, however, than just revenue raising to fund socially valuable investments. Effective fiscal systems are a core element of state building and a barometer of state legitimacy and effectiveness.