This Guidance Note provides an instrument, addressed primarily to social protection analysts and practitioners, to promote efforts to bring taxation into social protection analysis and planning. Its objective is to facilitate analysis of a more comprehensive picture of (1) the poverty and inequality impacts of government taxes and transfers and (2) the implications of tax policy for social protection financing sustainability and impact. Its primary motivation rests on concerns for the distributional and equity implications of taxes and transfers and to ensure fiscal policy contributes to progress towards development outcomes.
Bastagli, F. Bringing Taxation into Social Protection Analysis and Planning - Guidance Note. ODI, London, UK (2016) 58 pp.