Public finance structure and inclusive growth

Boris Cournède ; Jean-Marc Fournier ; Peter Hoeller

Organisation for Economic Co-operation and Development

关键词: Public finance;    Public investment;    Corporate income tax;    Value added tax;    Panel data econometrics;    Structural reform;    Public spending;   

DOI  :  https://doi.org/10.1787/e99683b5-en

学科分类：社会科学、人文和艺术（综合）

来源: OECD iLibrary

【 摘 要 】

Tax and spending reforms offer numerous opportunities to promote inclusive growth. There is potential for so-called win-win reforms that simultaneously boost economic output and enhance income equality. Other changes in the structure of public finances will produce benefits only along a single dimension, while some involve trade-offs between average income gains and adverse distributional effects. Empirical analyses of the experience of OECD countries provide evidence about which tax and spending reforms influence prosperity and income distribution -- and by how much.