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...
| 格式: | 雜誌 |
|---|---|
| 語言: | English |
| 出版: |
Washington, D.C. :
International Monetary Fund,
2020.
|
| 叢編: | IMF Working Papers; Working Paper ;
No. 2020/271 |
| 在線閱讀: | Full text available on IMF |