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This paper discusses the theory and practice of tax design to achieve an efficient and equitable outcome, i.e. in support of inclusive growth. It starts with a discussion of the key principles from tax theory to guide practical tax design. Then, it elaborates on more granular tax policy, discussing key choices in the structure of the personal income tax on labor and capital income, taxes on wealth, the corporate income tax, and consumption taxes. The paper concludes by highlighting the political economy considerations of the issues with concrete recommedtions as to how to implement tax reform.

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Geen enkel ander evenement ter wereld kan op zoveel belangstelling rekenen als de Olympische Spelen. Liefst 3,6 miljard kijkers volgden de laatste editie in Rio de Janeiro op tv. Precies honderd jaar na de Spelen in Antwerpen strijkt de vierjaarlijkse hoogmis van de sport neer in Tokio. Hoog tijd om een blik te werpen op het verleden en op de toekomst. Maak kennis met Team Belgium en de hoogtepunten uit de Belgische en internationale olympische geschiedenis.

Sportsmen --- Belgium