Social protection and taxation
Social protection and taxation are strongly linked. The levels and composition of government revenue matter to the resources available for social spending and have implications for their sustainability over time. Social protection and taxation also interact to shape the distribution and redistribution of income and wealth directly, through the incidence of taxes and transfers.
This work programme analyses social protection-taxation links to uncover the ways in which taxation matters both to social protection implementation and sustainability, as well as to the impact of fiscal policy on poverty, inequality and broader development outcomes.