It is part of a UN Capital Development Fund project to support municipal governments in ‘rebuilding local fiscal space’ following the Covid-19 pandemic, and is written with municipal governments in mind. But it also covers a broader range of evidence and more general lessons. It is not a systematic evidence review, but instead an attempt to disaggregate different types of communication initiatives; synthesise what has been learnt about when, where and how to communicate taxes effectively; and provide suggestions on developing tax communication strategies in different contexts.