Taxation in crisis : tax policy and the quest for economic growth
Author(s)
Bibliographic Information
Taxation in crisis : tax policy and the quest for economic growth
(Palgrave Macmillan studies in banking and financial institutions)
Palgrave Macmillan, c2017
Available at / 3 libraries
-
No Libraries matched.
- Remove all filters.
Note
Includes bibliographical references and index
Description and Table of Contents
Description
This book offers a comprehensive guide to modern day taxation issues. It presents a thorough overview of many of the crucial aspects of applied taxation and current tax systems, and presents evidence that supports taxation as an important policy issue requiring immediate address globally.
Contributions seek to address the core question of how to design a tax policy mix that can serve primarily efficiency, growth and possibly equity goals at a time where fiscal spending, for many economies, is not a viable option. Chapters provide a historical perspective on taxation, then go on to cover aspects of the modern theory of optimal taxation and tax design and provide valuable international perspectives on current tax practices and much required tax reforms. Empirical analysis on taxation and related economic data help the readers to understand how data-based observations and results are linked to the theory of taxation, and more importantly economic growth, before offering appropriate policy prescriptions. This book will be of interest to scholars and practitioners interested in learning more about taxation and why it matters today in the global economy.
Table of Contents
Chapter 1: Taxation and Rebellion - a Historical and Philosophical Perspective.- Chapter 2: Majority rule, Rights and Taxation.- Chapter 3: Inequality in Landownership, Democracy and Progressive Taxation: Evidence from Historical Data.- Chapter 4: Tax Havens: The Crisis of Transparency.- Chapter 5: Corporate Profits' Tax Avoidance: how the 'Double Irish' impedes global social progress and removes the prosperity base needed for future generations.- Chapter 6: 30 Years of Tax Reforms - How Much Impact on Danish Growth?- Chapter 7: Convergence of Tax Shocks and Macroeconomic Performance in the Enlarged European Union.- Chapter 8: Tax Evasion, Tax Administration and the Impact of Growth: Tax enforcement as regulatory failure in a high tax rates, high tax evasion and low-growth economic environment. - Chapter 9: Tax Evasion, Tax Morale and the case of Growth.- Chapter 10: Bank Transaction Taxes: International Evidence and their Implications.- Chapter 11: Taxing Energy: Why, How and How Much?- Chapter 12: Over-taxation of Private Sector Salaried Employment as a Key Impediment to the Recovery of Greece.- Chapter 13: The Double Trap: Taxes and Subsidies as Determinants of Economic Growth and the end of the downward growth spiral in Greece. Chapter 14: Taxes as Barriers to Sustainable Economic Prosperity: the Case of Greece. Chapter 15: The Impact of Tax Policy on the Economic Growth of Greece.
by "Nielsen BookData"