Tax Policy for Sustainable Development in Asia and the Pacific
The first analytical research book on financing for development (FFD), in response to the 2030 Agenda and the Addis Ababa Agenda on FFD, focuses on forward-looking tax policies for sustainable development in four priority areas. The city finance chapter discusses challenges and solutions in the context of migration; explores different modalities for municipal fiscal governance, and provides an inventory of tools. The tax incentive policy chapter argues that tax incentives could be driven by tax base protection objectives in addition to investment promotion. The progressive tax policy chapter highlights the potentials of progressive taxation in addressing inequalities. The environmental tax chapter explores green tax policies to support environmental sustainability and highlights various reform experiences.
