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Tax Policy and Inclusive Growth

Author

Listed:
  • Ruud A. de Mooij

Abstract

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.

Suggested Citation

  • Ruud A. de Mooij, 2020. "Tax Policy and Inclusive Growth," IMF Working Papers 2020/271, International Monetary Fund.
    • Handle: RePEc:imf:imfwpa:2020/271
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    Citations

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    Cited by:

    1. Claudio A. Agostini & Marcela Perticara & Javiera Selman, 2023. "Tackling Vulnerable Households through a Working Tax Credit Scheme: A Feasible Alternative to Cash Transfers," Hacienda Pública Española / Review of Public Economics, IEF, vol. 245(2), pages 119-155, June.
    2. Valerie Cerra, 2022. "A Framework For Inclusive And Sustainable Growth In Asia And The Pacific," Asia-Pacific Sustainable Development Journal, United Nations Economic and Social Commission for Asia and the Pacific (ESCAP), vol. 29(1), pages 17-41, May.
    3. Ayaz, Mehmet & Fricke, Lea & Fuest, Clemens & Sachs, Dominik, 2023. "Who should bear the burden of COVID-19 related fiscal pressure? An optimal income taxation perspective," European Economic Review, Elsevier, vol. 153(C).
    4. Evgeniya Dubinina & Javier Garcia-Bernardo & Petr Janský, 2024. "The excess profits during COVID-19 and their tax revenue potential," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 51(4), pages 1001-1036, November.
    5. Sally Torbert, 2022. "Impact Of Taxes And Transfers On Inequality In The Asia-Pacific Region," Asia-Pacific Sustainable Development Journal, United Nations Economic and Social Commission for Asia and the Pacific (ESCAP), vol. 29(1), pages 43-65, May.
    6. Richiardi, Matteo & Collado, Diego & Popova, Daria, 2021. "Covid-19 and financial hardship in London," Centre for Microsimulation and Policy Analysis Working Paper Series CEMPA9/21, Centre for Microsimulation and Policy Analysis at the Institute for Social and Economic Research.

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