Taxes and the economy: a survey of the impact of taxes on growth, employment, investment, consumption and the environment
Gespeichert in:
| Beteiligte Personen: | , , |
|---|---|
| Format: | Buch |
| Sprache: | Englisch |
| Veröffentlicht: |
Cheltenham [u.a.]
Elgar
2008
|
| Schlagwörter: | |
| Links: | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015005912&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015005912&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA |
| Beschreibung: | Hier auch später erschienene, unveränderte Nachdrucke |
| Umfang: | VIII, 504 S. graph. Darst. |
| ISBN: | 1847201156 9781847201157 9781849800167 |
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Datensatz im Suchindex
| _version_ | 1819287746291695616 |
|---|---|
| adam_text | Contents
Preface
vii
Introduction
1
PART I PRINCIPLES OF TAXATION
1.
Taxation and economic policy
9
2.
The design of tax systems
50
PART II KEY
MACROECONOMIC
VARIABLES
3.
Taxes, benefits and labour market performance
101
4.
Capital markets, investment and taxation
148
5.
Taxes on consumption
187
PART III KNOWLEDGE-BASED SOCIETY AND ECONOMIC
GROWTH
6.
Tax incentives for research and development
221
7.
Taxes and human capital accumulation
237
PART IV SUSTAINABLE DEVELOPMENT
8.
Tax competition
265
9.
Greening tax systems
299
PART V LESSONS FOR TAX POLICY
10.
Summary of findings and recommendations
341
Taxes
and the Economy
APPENDICES
Al.
Economic growth
A2.
Keynesian economics
A3.
Microeconomic topics in
commodity taxation
A4.
The
OECD
classification
of taxes
A5.
Revenue statistics
A6.
Relevant web links
References
Index
372
390
416
440
442
449
452
479
Taxes
and the Economy
This book discusses the impact of taxation on economic growth,
employment, investment, consumption and the environment. The public
finance literature commonly distinguishes between three major functions
of taxation: the traditional function of raising revenue to finance government
expenditure; the distributional function as an instrument to alter the
distribution of income and wealth amongst households; and the regulatory
function that uses taxation at the benefit of stabilization and other economic
policies. Especially after the Second World War,
OECD
countries have
increasingly used taxation to achieve a variety of economic and social
objectives. Today many governments use the tax system to stimulate
economic growth and employment. Fiscal measures also play a role in
creating a favourable climate for business investment and to promote a
long-term sustainable environmental policy. Currently, in the debate on
global warming, the use of tax instruments to tackle climate change is
on the top of the international agenda.
The authors aim to provide the reader with the necessary empirical
information, while at the same time presenting an overview of the latest
theory and best practices. In doing so, many relevant policy issues are
touched upon. Based on theoretical and empirical studies and practical
experiences in
OECD
countries, the book establishes guidelines for
effective tax policy. The book offers tools for tax design in a globalising
economy and the world of the internet with increasing tax competition and
a growing battle for companies and brains between countries. The book
also presents a carrot and stick
modet
to promote clean technologies,
reduce pollution and combat climate change. The message from the
authors is straightforward: broad, low, simple, and a shift from income
to consumption taxation. These principles are illustrated in a concept
proposal for a so-called Second Life Tax system.
Willem
Vermeend,
former Minister in the Dutch government, is in the
Faculty of Law and the Faculty of Economics at the University of Maastricht,
The Netherlands, Rick van
der Ploeg,
former State Secretary in the Dutch
government, is Professor of Economics at the University of Oxford, UK and
at the University of Amsterdam, The Netherlands and
Jan Willem Timmer
is in the Faculty of Law at the University of Maastricht, The Netherlands.
|
| any_adam_object | 1 |
| author | Vermeend, Wilhelmus A. 1948- Ploeg, Frederick van der 1956- Timmer, Jan Willem 1980- |
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| author_facet | Vermeend, Wilhelmus A. 1948- Ploeg, Frederick van der 1956- Timmer, Jan Willem 1980- |
| author_role | aut aut aut |
| author_sort | Vermeend, Wilhelmus A. 1948- |
| author_variant | w a v wa wav f v d p fvd fvdp j w t jw jwt |
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| callnumber-subject | HJ - Public Finance |
| classification_rvk | QL 400 QL 410 |
| ctrlnum | (OCoLC)239527704 (DE-599)BVBBV021793308 |
| discipline | Wirtschaftswissenschaften |
| format | Book |
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| geographic | OECD countries Economic policy |
| geographic_facet | OECD countries Economic policy |
| id | DE-604.BV021793308 |
| illustrated | Illustrated |
| indexdate | 2024-12-20T12:42:11Z |
| institution | BVB |
| isbn | 1847201156 9781847201157 9781849800167 |
| language | English |
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| physical | VIII, 504 S. graph. Darst. |
| publishDate | 2008 |
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| publisher | Elgar |
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| spellingShingle | Vermeend, Wilhelmus A. 1948- Ploeg, Frederick van der 1956- Timmer, Jan Willem 1980- Taxes and the economy a survey of the impact of taxes on growth, employment, investment, consumption and the environment OECD (DE-588)5157-3 gnd Steuer Wirtschaftspolitik Taxation Wirtschaftsentwicklung (DE-588)4066438-7 gnd Beschäftigungswirkung (DE-588)4126724-2 gnd Wirtschaftspolitik (DE-588)4066493-4 gnd Nachhaltigkeit (DE-588)4326464-5 gnd Steuer (DE-588)4057399-0 gnd Steuerpolitik (DE-588)4057447-7 gnd Wirtschaftswachstum (DE-588)4066527-6 gnd |
| subject_GND | (DE-588)5157-3 (DE-588)4066438-7 (DE-588)4126724-2 (DE-588)4066493-4 (DE-588)4326464-5 (DE-588)4057399-0 (DE-588)4057447-7 (DE-588)4066527-6 |
| title | Taxes and the economy a survey of the impact of taxes on growth, employment, investment, consumption and the environment |
| title_auth | Taxes and the economy a survey of the impact of taxes on growth, employment, investment, consumption and the environment |
| title_exact_search | Taxes and the economy a survey of the impact of taxes on growth, employment, investment, consumption and the environment |
| title_full | Taxes and the economy a survey of the impact of taxes on growth, employment, investment, consumption and the environment Willem Vermeend ; Rick van der Ploeg and Jan Willem Timmer |
| title_fullStr | Taxes and the economy a survey of the impact of taxes on growth, employment, investment, consumption and the environment Willem Vermeend ; Rick van der Ploeg and Jan Willem Timmer |
| title_full_unstemmed | Taxes and the economy a survey of the impact of taxes on growth, employment, investment, consumption and the environment Willem Vermeend ; Rick van der Ploeg and Jan Willem Timmer |
| title_short | Taxes and the economy |
| title_sort | taxes and the economy a survey of the impact of taxes on growth employment investment consumption and the environment |
| title_sub | a survey of the impact of taxes on growth, employment, investment, consumption and the environment |
| topic | OECD (DE-588)5157-3 gnd Steuer Wirtschaftspolitik Taxation Wirtschaftsentwicklung (DE-588)4066438-7 gnd Beschäftigungswirkung (DE-588)4126724-2 gnd Wirtschaftspolitik (DE-588)4066493-4 gnd Nachhaltigkeit (DE-588)4326464-5 gnd Steuer (DE-588)4057399-0 gnd Steuerpolitik (DE-588)4057447-7 gnd Wirtschaftswachstum (DE-588)4066527-6 gnd |
| topic_facet | OECD Steuer Wirtschaftspolitik Taxation Wirtschaftsentwicklung Beschäftigungswirkung Nachhaltigkeit Steuerpolitik Wirtschaftswachstum OECD countries Economic policy |
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