Tax reforms are crucial to promoting inclusive growth in India. The replacement of a myriad of consumption taxes by a … Goods and Services Tax (GST) will boost India's competitiveness, investment, job creation and tax compliance. The potential … productivity by reducing distortions in the allocation of resources which emanate from the corporate income tax; iv) boost job …

This study provides an overview of tax structures in LAC before the COVID-19 pandemic, compares it to OECD countries …, and provides recommendations for growth-friendly and inclusive tax policy reforms. LAC countries collect significantly … lower tax revenue relative to OECD countries and have tax structures that rely excessively on corporate-income taxes (CIT …

We investigate the relation between changes in tax composition and long-run economic growth using a new dataset … 20 years of observations on total tax revenue during the period 1970-2009-21 high-income, 23 middle-income and 25 low …-income countries. To our knowledge this is the most comprehensive and up-to-date dataset on tax composition and growth. We find that …

-up scenarios, analyzing how improving the efficiency of capital spending and of tax revenue collection affect growth and debt …

inflation levels exhibited during 2003-08, with focused attention to increasing efficiency and compliance in tax revenue … collection. Higher tax revenues can facilitate increases in public investment, which then crowd in private investment. The task …

-percentile consumption diagnostics that could inform redistribution policies. The proposed framework is illustrated in application to Iraq …

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 …

a way that minimises deadweight costs and distortions weighing on growth and employment. Reducing further the tax wedge …

the experience of 34 OECD countries over 1980-2014 to assess the effects of changes in the tax structure on the long … while keeping government size constant typically lift long-term output per capita when they involve cuts in the labour tax …-income effects of revenue-neutral reductions in labour tax wedges are broadly in line with intuition: the relative position of those …