William Crandall is a former Associate Deputy Minister of Revenue Canada and is a member of the IMF’s Fiscal Affairs Department roster of experts.
The United Kingdom defines a quasi-autonomous agency as “a body which has a role in the processes of national government, but is not a government department or part of one, and which accordingly operates to a greater or lesser extent at arms’ length from ministers.”
See Revenue Authorities: Issues and Problems in Evaluating their Success IMF Working Paper WP 06/240, Maureen Kidd and William Crandall, October 20063
See Taliercio, Robert, Jr., 2004, “Designing Performance: The Semi-Autonomous Revenue Authority Model in Africa and Latin America,” World Bank Policy Research Working Paper 3423 (Washington: World Bank).
Tax Administration in OECD and Selected Non-OECD Countries: Comparative Information Series (2008)
An empowered management board is a board that is more than advisory, which has real powers under the law (usually for matters related to human resources, finance, and administration, and other non-operational matters).