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

Would better state institutions increase tax collection, or would higher tax collection help improve state institutions? In the absence of conclusive guidance f

Is there a minimum tax to GDP ratio associated with a significant acceleration in the process of growth and development? We give an empirical answer to this que

The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the d

Does the design of a tax matter for growth? Assembling a novel dataset for 30 OECD countries over the 1970-2016 period, this paper examines whether the value ad