The chapters in this volume examine a series of topics relating to the intersection of tax, law and development. The topics examine, among other matters, the relation of tax incentives in developing countries to tax competition, international tax relations, regional integration and traditional tax policy paradigms; tax expenditure reporting and fiscal federalism in emerging economy contexts; a broader and people-focused conception of tax equity; the expanding institutional role of NGOs in tax policy discussions; and how expanding international tax cooperation can benefit developing countries. The issues considered expand the limited scope of legal academy discussions of tax, law and development1 and challenge us to adopt a more inclusive approach to thinking about how tax systems can be made more effective to improve the lives of global citizens who live in developing countries.2