Tax Policy and Inclusive Growth

39 Pages Posted: 26 Jan 2021

See all articles by Khaled Abdel-Kader

Khaled Abdel-Kader

International Monetary Fund (IMF)

Ruud A. De Mooij

International Monetary Fund (IMF); CESifo (Center for Economic Studies and Ifo Institute); Oxford University Centre for Business Taxation

Date Written: December 2020

Abstract

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 discussion of the key principles from tax theory to guide practical tax design. Then, it elaborates on more granular tax policy, discussing key choices in the structure of the personal income tax on labor and capital income, taxes on wealth, the corporate income tax, and consumption taxes. The paper concludes by highlighting the political economy considerations of the issues with concrete recommedtions as to how to implement tax reform.

JEL Classification: H20, H21, H24, H26, D23, D63, E25, H25

Suggested Citation

Abdel-Kader, Khaled and De Mooij, Ruud A., Tax Policy and Inclusive Growth (December 2020). IMF Working Paper No. 2020/271, Available at SSRN: https://ssrn.com/abstract=3772475

Khaled Abdel-Kader (Contact Author)

International Monetary Fund (IMF) ( email )

700 19th Street, N.W.
Washington, DC 20431
United States

Ruud A. De Mooij

International Monetary Fund (IMF) ( email )

700 19th Street, N.W.
Washington, DC 20431
United States

CESifo (Center for Economic Studies and Ifo Institute)

Poschinger Str. 5
Munich, DE-81679
Germany

Oxford University Centre for Business Taxation ( email )

Mansfield Road
Oxford, Oxfordshire OX1 4AU
United Kingdom

HOME PAGE: http://people.few.eur.nl/demooij/

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