Recent changes in tax systems, like introducing VAT and lowering income tax rates, have been influenced by tax research. High tax rates cause economic distortions, leading to the adoption of VAT and lower income tax rates. However, countries make tax decisions based on their own reasons, not just research. To improve tax policy, focus should be on building institutional capacity for change and analyzing data. Economic research can help with efficiency concerns and distributional outcomes, but political institutions are crucial for developing and implementing good tax policy.