Abstract
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 language | English |
|---|---|
| Place of Publication | Deventer |
| Publisher | Kluwer |
| Number of pages | 296 |
| Edition | 2019 |
| ISBN (Print) | 9789013156850 |
| Publication status | Published - 18 Dec 2019 |
Publication series
| Name | Fiscale Monografieën |
|---|
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Aiming for Well-Being through Taxation : A Framework of Caution and Restraint for States. / van Hulten, Mart.
2019 ed. Deventer : Kluwer, 2019. 296 p. ( Fiscale Monografieën).Research output: Book/Report › Book › Scientific
TY - BOOK
T1 - Aiming for Well-Being through Taxation
T2 - A Framework of Caution and Restraint for States
AU - van Hulten, Mart
PY - 2019/12/18
Y1 - 2019/12/18
N2 - 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. CasesThe proposed assessment framework is thoroughly explored through the lens of three case studies. The author examines:tax incentives for innovationenvironmental taxestax incentives for employmentFor each area, the author identifies critical issues and puts forward practical recommendations.
AB - 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. CasesThe proposed assessment framework is thoroughly explored through the lens of three case studies. The author examines:tax incentives for innovationenvironmental taxestax incentives for employmentFor each area, the author identifies critical issues and puts forward practical recommendations.
M3 - Book
SN - 9789013156850
T3 - Fiscale Monografieën
BT - Aiming for Well-Being through Taxation
PB - Kluwer
CY - Deventer
ER -