| Autor institucional : | Banco Mundial |
| Autor/Autores: | Pierre Bachas, Okunogbe Oyebola, Shaukat Mahvish, Dario Tortarolo |
| Fecha de publicación: | 2026-09-01 |
| Alcance geográfico: | Mundial |
| Publicado en: | Estados Unidos |
| Descargar: | Descargar PDF |
| Resumen: | This report argues that countries can do better. It presents an integrated framework to help policy makers identify the best combination of efficiency and fairness for raising a given amount of revenue—referred to here as the fiscal frontier—and the paths to reach it. The message is not that governments should tax more or grow larger. Rather, they should tax smarter. Many countries can raise more revenue from existing tax rates or achieve better economic and social outcomes while collecting the same amount. |
