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This paper aims to advance understanding about the relationship between taxation and inequality in developing countries … taxes promoted the progressivity of the tax system and contributed to the reduction of inequality. Yet, the effectiveness of …
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revenue, others claim that it is also a regressive tax, contributing to increased inequality within the developing world … first estimates on its consequences on inequality at the macro level. The results from instrumental variable estimations … has not led to increased inequality, suggesting that the move to the VAT has not undermined equitable development. …
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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,...
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This paper examines the impact of the introduction of the value-added tax on inequality and government revenues using … indicate that income-based inequality has increased due to the VAT adoption, whereas consumption inequality has remained …
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Over the last decades, income inequality has increased globally. How do social policies affect this increasing trend …? How do international trade and technological progress affect inequality? What is the profile of income inequality in China …? Based on quantitative analyses of determinants of income inequality, this study provides a number of new insights into these …
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