亚开行-促进增长的税收（英）.pdf

flfffifl196848720ffi8159+fl13ASIANDEVELOPMENTBANK-ADBAvenue,MandaluyongCity044 MetroManila,Philippineswww.adb.orgGROWTH-ENHANCINGTAXESDaviddePadua,MaeHyacinthKiocho,andDonghyunParkADBECONOMICSWORKINGPAPERSERIESNO.727May2024Growth-EnhancingTaxesTaxrevenueshaveapersistentpositiveimpactongrowth,andtheassociationisespeciallypronouncedinemergingeconomies.Macroeconomicandinstitutionalfactorssuchaslowinflationandstronggovernancereinforcethegrowth-enhancingeffectoftaxes,buttheseresultsareconditionalontheincomeleveloftheeconomy.Thefindingsofthisstudyimplythattheeffectoftaxesongrowthshouldbeevaluatedwithinmacroeconomicandstructuralconstraints.AbouttheAsianDevelopmentBankADBiscommittedtoachievingaprosperous,inclusive,resilient,andsustainableAsiaandthePacific,whilesustainingitseffortstoeradicateextremepoverty.Establishedin1966,itisownedby68members—49fromtheregion.Itsmaininstrumentsforhelpingitsdevelopingmembercountriesarepolicydialogue,loans,equityinvestments,guarantees,grants,andtechnicalassistance.flfffifl196848720ffi8159+fl13TheADBEconomicsWorkingPaperSeriespresentsresearchinprogresstoelicitcommentsandencouragedebateondevelopmentissuesinAsiaandthePacific.TheviewsexpressedarethoseoftheauthorsanddonotnecessarilyreflecttheviewsandpoliciesofADBoritsBoardofGovernorsorthegovernmentstheyrepresent.ADBEconomicsWorkingPaperSeriesGrowth-EnhancingTaxesDaviddePadua,MaeHyacinthKiocho,andDonghyunParkNo.727|May2024MaeHyacinthKiocho(macykiocho@gmail.com)isaconsultantattheSoutheastAsiaDepartment,AsianDevelopmentBank(ADB).DaviddePadua(ddepadua@adb.org)isaneconomicsofficerandDonghyunPark(dpark@adb.org)isaneconomicadvisorattheEconomicResearchandDevelopmentImpactDepartment,ADB. CreativeCommonsAttribution3.0IGOlicense(CCBY3.0IGO)©2024AsianDevelopmentBank6ADBAvenue,MandaluyongCity,1550MetroManila,PhilippinesTel+63286324444;Fax+63286362444www.adb.orgSomerightsreserved.Publishedin2024.ISSN2313-6537(print),2313-6545(PDF)PublicationStockNo.WPS240303-2DOI:http://dx.doi.org/10.22617/WPS240303-2Theviewsexpressedinthispublicationarethoseoftheauthorsanddonotnecessarilyreflecttheviewsandpoliciesof theAsianDevelopmentBank(ADB)oritsBoardofGovernorsorthegovernmentstheyrepresent.ADBdoesnotguaranteetheaccuracyofthedataincludedinthispublicationandacceptsnoresponsibilityforanyconsequenceoftheiruse.ThementionofspecificcompaniesorproductsofmanufacturersdoesnotimplythattheyareendorsedorrecommendedbyADBinpreferencetoothersofasimilarnaturethatarenotmentioned.Bymakinganydesignationoforreferencetoaparticularterritoryorgeographicareain thisdocument,ADBdoesnotintendtomakeanyjudgmentsastothelegalorotherstatusofanyterritoryorarea.ThispublicationisavailableundertheCreativeCommonsAttribution3.0IGOlicense(CCBY3.0IGO)https://creativecommons.org/licenses/by/3.0/igo/.Byusingthecontentofthispublication,youagreetobeboundby the termsofthislicense.Forattribution,translations,adaptations,andpermissions,pleasereadtheprovisionsand termsofuseathttps://www.adb.org/terms-use#openaccess.ThisCClicensedoesnotapplytonon-ADBco