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Over the past decades ASEAN countries have experienced rapid economic growth accompanied by a dramatic fall in poverty …
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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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inequality relate to changes in consumption and poverty. In addition, we examine whether there has been convergence in inequality … and median consumption expenditure increased. At the same time, poverty incidence and severity increased precipitously … regions in consumption or poverty levels. We also find that durable goods expenditures are the biggest contributor to …
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