亚开行-促进增长的税收 GROWTH-ENHANCING TAXES David de Padua, Mae Hyacinth Kiocho, and Donghyun Park 2024.docx

GROWTH-ENHANCINGTAXES

DaviddePadua,MaeHyacinthKiocho,andDonghyunPark

NO.727ADBECONOMICS

NO.727

May2024WORKINGPAPERSERIES

May2024

ASIANDEVELOPMENTBANK

ADBEconomicsWorkingPaperSeries

Growth-EnhancingTaxes

DaviddePadua,MaeHyacinthKiocho,andDonghyunPark

No.727|May2024

TheADBEconomicsWorkingPaperSeries

presentsresearchinprogresstoelicitcommentsandencouragedebateondevelopmentissuesinAsiaandthePacific.Theviewsexpressed

arethoseoftheauthorsanddonotnecessarilyreflecttheviewsandpoliciesofADBor

itsBoardofGovernorsorthegovernmentstheyrepresent.

MaeHyacinthKiocho(macykiocho@)

isaconsultantattheSoutheastAsiaDepartment,

AsianDevelopmentBank(ADB).DaviddePadua

(ddepadua@)isaneconomicsofficerand

DonghyunPark(dpark@)isaneconomic

advisorattheEconomicResearchandDevelopmentImpactDepartment,ADB.

ASIANDEVELOPMENTBANK

CreativeCommonsAttribution3.0IGOlicense(CCBY3.0IGO)

?2024AsianDevelopmentBank

6ADBAvenue,MandaluyongCity,1550MetroManila,Philippines

Tel+63286324444;Fax+63286362444

Somerightsreserved.Publishedin2024.

ISSN2313-6537(print),2313-6545(PDF)PublicationStockNo.WPS240303-2

DOI:/10.22617/WPS240303-2

TheviewsexpressedinthispublicationarethoseoftheauthorsanddonotnecessarilyreflecttheviewsandpoliciesoftheAsianDevelopmentBank(ADB)oritsBoardofGovernorsorthegovernmentstheyrepresent.

ADBdoesnotguaranteetheaccuracyofthedataincludedinthispublicationandacceptsnoresponsibilityforany

consequenceoftheiruse.ThementionofspecificcompaniesorproductsofmanufacturersdoesnotimplythattheyareendorsedorrecommendedbyADBinpreferencetoothersofasimilarnaturethatarenotmentioned.

Bymakinganydesignationoforreferencetoaparticularterritoryorgeographicareainthisdocument,ADBdoesnotintendtomakeanyjudgmentsastothelegalorotherstatusof