Tax Policy and Inclusive Growth /
This paper discusses the theory and practice of tax design to achieve an efficient and equitable outcome, id est 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, discussin...
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Format: | Book |
Language: | English |
Published: |
Washington, D.C. :
International Monetary Fund,
2020
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Series: | IMF Working Papers; Working Paper ;
No. 2020/271 IMF eLibrary |
Subjects: |