Manuals, Toolkits and Guidance

Bringing Taxation into Social Protection Analysis and Planning

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ODI, Overseas Development Institute

This guidance note on social protection and tax comes after their emergence as two of the key policy instruments available to governments in the pursuit of development goals.

Social protection and tax feature prominently in the Sustainable Development Goal (SDG) and Financing for Development (FFD) processes. They interact to impact and influence the distribution and redistribution of income and wealth directly; they also interact to shape the resources available for social spending. Yet many studies neglect to take taxation into account when looking at the distributional impact of social spending. This provides an incomplete picture of the situation.

Addressed primarily to social protection analysts and practitioners, this Guidance Note provides a tool to promote efforts to bring taxation into social protection analysis and planning.

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