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Tax Policy and Inclusive Growth

Tax Policy and Inclusive Growth PDF Author: Khaled Abdel-Kader
Publisher: INTERNATIONAL MONETARY FUND
ISBN: 9781513561561
Category : Business & Economics
Languages : en
Pages : 38

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Book Description
This paper discusses the theory and practice of tax design to achieve an efficient and equitable outcome, i.e. in support of inclusive growth. It starts with a discussion of the key principles from tax theory to guide practical tax design. Then, it elaborates on more granular tax policy, discussing key choices in the structure of the personal income tax on labor and capital income, taxes on wealth, the corporate income tax, and consumption taxes. The paper concludes by highlighting the political economy considerations of the issues with concrete recommedtions as to how to implement tax reform.