This book has been a collective endeavor and has benefited from contributions from both inside and outside the IMF. We would like to thank the contributing authors for their close collaboration and enthusiasm for the topic. The research presented in this book was the subject of the IMF’s Fiscal Affairs Department Fiscal Forum Digital Revolutions in Public Finance held in April 2017 in Washington, DC, during the IMF-World Bank Spring Meetings. The chapters greatly benefited from valuable feedback received during the Fiscal Forum, and several chapters have also benefited from the comments by staff of the IMF’s Fiscal Affairs Department and the Bill & Melinda Gates Foundation.