This book by the UN Economic and Social Commission for Asia and the Pacific (ESCAP), focuses on forward-looking tax policies for sustainable development as part of the solution to address the challenges of rapid urbanization, wealth concentration and environmentally unfriendly economic growth in the Asia Pacific region. It takes a case-by-case approach based on the principle that effective tax policies to support sustainable development must go beyond revenue mobilization and fully leverage and incentivize the private sector to contribute to better social and economic outcomes.
The book is available to download on the UN ESCAP website.