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What is Tax Design about?

The OECD Taxation Working Paper No. 26 discusses how tax system designs can be improved to promote inclusive economic growth, emphasizing the need to balance efficiency and equity in tax policies. It reassesses previous recommendations by incorporating equity considerations and highlights the importance of viewing tax and benefit systems holistically. The paper outlines principles for tax policy that can reconcile growth and inclusiveness, laying the groundwork for future empirical research in this area.

Author

Sim Kat Chong

Language

EN