Abdel-Kader, Khaled; De Mooij, Ruud A. - 2021
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 …