301. Progressive Taxation: Towards fair tax policies
- Author:
- Deborah Itriago
- Publication Date:
- 09-2011
- Content Type:
- Working Paper
- Institution:
- Oxfam Publishing
- Abstract:
- This report focuses on tax policy in developing countries: who pays tax, what taxes are paid, and how. Tax policy can have a huge impact on inequality and poverty reduction, either positively or negatively, depending on what tax policies a country decides to implement. Taxation is also often at the heart of the social contract between citizens and their government, and progressive taxation is central to creating strong, democratic, and effective states.
- Topic:
- Development, Economics, Education, Poverty, Social Stratification, and Health Care Policy