Anwar Shah is Lead Economist and Program Leader, Public Sector Governance Program at the World Bank Institute, Washington, DC. He is a Member of the Executive Board of the International Institute of Public Finance, Munich, Germany, and a Fellow of the Institute for Public Economics, Edmonton, Alberta, Canada. Dr Shah is also affiliated as Honorary Professor with the Southwest University of Finance and Economics, Chengdu, China, and Central University of Finance and Economics, Beijing, China. He has previously served as a staff member with the Ministry of Finance, the Government of Canada, the