Evolutionary Tax Reform in Emerging Economies: An Income‐Based Approach, by Robert F.Conrad and MichaelAlexeev (Oxford University Press, 2024), 400 pages

Evolutionary Tax Reform in Emerging Economies' by Robert F. Conrad and Michael Alexeev stands out as a significant and practical guide for policy-makers, tax administrators, students and researchers engaged in the challenging process of fiscal reform in developing and emerging economies.It offers a nuanced and modular framework for rethinking tax policy, embracing gradualism and adapting to diverse country contextsa valuable approach for officials facing unpredictable institutional constraints and economic transitions.As a former Vice President and President of the Korea Institute of Public Finance (KIPF), with nearly thirty years of experience in public finance research and policy consulting, including current teaching at Korea University's Graduate School of International Studies (GSIS), the perspectives presented in this review reflect both academic engagement and hands-on experience.For the past eight years, I have taught tax policy and administration to master's and doctoral students from national tax administrations and finance ministries in diverse emerging and developing countries.My background includes extensive consulting work on tax reform for governments in Asia, Africa, CIS and Latin America.Drawing on this expertise, my review aims to guide curriculum development and practical application for policy makers and officials, graduate students and academics, consultants and development partners.