At the same time, the costs of collection have been lowered. The appropriate mix of taxes will vary from country to country depending on resource endowments, administrative capacity and the structure ofthe economy. However, all countries should be able to review the existing tax structure and tax base and identify reforms that would increase public resources. In order to manage the economic consequences of this resource boom, the Government has been considering the establishment of a Papua New Guinea Sovereign Wealth Fund (PNG SWF).