Sebastian S. James is Professor of the Practice of Public Policy at the Sanford School of Public Policy. Previously, he was Senior Economist at the World Bank where he was for over fifteen years. At the World Bank, he has advised several countries in Africa, Asia, Latin America, the Middle East, and Eastern Europe on the design of their tax policy and tax administration with an emphasis on economic growth and fiscal adequacy. He has also worked in cross-cutting areas covering the role of Tax Policy on Investment Policy, Inequality and Climate Change and his research work on Tax Incentives is influential. Prior to the World Bank he was with the Indian Revenue Service and held senior positions in the India’s Tax Administration and Tax Policy between 1996 and 2002.