Aiming for Well-Being through Taxation: A Framework of Caution and Restraint for States

Research output: Book/ReportBookScientific

Abstract

Should tax policy go beyond economic measures, such as GDP, and include measures related to well-being? And if taxation aims for well-being, what should be the framework of assessment in that regard?

To a large extent, these fundamental questions on the interactions between well-being and taxation have remained unexplored in literature. The thesis Aiming for Well-Being through Taxation examines many intricate and important issues surrounding the intersection of tax law and well-being. The author proposes a practical framework of caution and restraint, which provides an essential supporting structure for assessing and improving tax measures undertaken by states in their aim for well-being through taxation.

Cases
The proposed assessment framework is thoroughly explored through the lens of three case studies. The author examines:

tax incentives for innovation
environmental taxes
tax incentives for employment
For each area, the author identifies critical issues and puts forward practical recommendations.
Original languageEnglish
Place of PublicationDeventer
PublisherKluwer
Number of pages296
Edition 2019
ISBN (Print) 9789013156850
Publication statusPublished - 18 Dec 2019

Publication series

Name Fiscale Monografieën

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