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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 chapter investigates how household income, income inequality, and poverty among urban residents in China have … growing more rapidly. The trend whereby fewer persons in urban China have incomes that are lower than the poverty line … continued. This also applied to the number of people falling below the relative poverty line. …
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