On average, developing countries in Asia and the Pacific collect 3.6 per cent of GDP from CIT, which is more than the OECD average of 2.9 per cent of GDP. However, average PIT collection in the region is merely 2 per cent of GDP, compared with 8.8 per cent in OECD countries. However, in an increasingly integrated world where capital has greater mobility, there is growing pressure on the tax due to tax competition113 and the risk that CIT burden could be shifted to labour (Harberger, 2006). The United States 2017 tax reform is a latest initiative in this direction. However, past experience also shows that PIT only performs if it is well-designed and well-administered and has sufficient coverage (Bird and Zolt.