Tax Policy and Inclusive Growth

Author/Editor:

Khaled Abdel-Kader ; Ruud A. de Mooij

Publication Date:

December 4, 2020

Electronic Access:

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Disclaimer: IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.

Summary:

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.

Series:

Working Paper No. 2020/271

Frequency:

regular

English

Publication Date:

December 4, 2020

ISBN/ISSN:

9781513561561/1018-5941

Stock No:

WPIEA2020271

Format:

Paper

Pages:

38

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