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

This report investigates how tax structures can best be designed to support GDP per capita growth.

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

The debates about the what, who, and how of tax policy are at the core of politics, policy, and economics. The Economics of Tax Policy provides a straightforwar

'Inclusive Growth, Full Employment, and Structural Change: Implications and Policies for Developing Asia' discusses policies to achieve inclusive growth in deve