Jim, thanks for this great blog post. I agree on your overall points.
Just to stress the obvious link between country ownership and likelihood of success in revenue reform. I still think too many revenue reform programmes are too focused on the technical issues and miss the biggest gain of them all - tax is a core state survival function as well as a crucial accountability link between citizens and the state. Equally often, high level dialogue rarely seem to highlight the importance of revenue reform, tax structure and tax/GDP levels as much as one would hope - especially at a time where donor flows at possibly reducing or at best being re-focused.