The tax tectonics: Well-being and wealth inequality in relation to a shift in the tax mix from direct to indirect taxes

Laurens Wijtvliet

Research output: ThesisDoctoral ThesisScientific

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Abstract

Indirect taxes are on the rise – both in terms of geographical spread and fiscal importance – at the expense of the proportion of direct taxes. This shift from direct to indirect taxes (tax shift) is primarily driven by a desire to boost economic growth (GDP) and job creation. At the same time, scholars and supranational bodies are increasingly arguing that economic policy should not solely be directed at economic growth, but at more-encompassing, multidimensional well-being. This study confronts both bodies of thought. It examines how the tax shift can be consonant with the general goal of promoting well-being that is paramount in many countries. It does so by assessing the tax shift’s impact on the distribution of wealth and identifying various well-being-related tendencies that this changing distribution could potentially entail.
Original languageEnglish
QualificationDoctor of Philosophy
Awarding Institution
  • Tilburg University
Supervisors/Advisors
  • Rijkers, Arie, Promotor
  • Gribnau, Hans, Promotor
Award date10 Apr 2018
Place of PublicationTilburg
Publisher
Print ISBNs978 90 5668 558 4
Publication statusPublished - 2018

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Tax
Wealth inequality
Well-being
Indirect taxes
Tax mix
Economic growth
Fiscal
Economic policy
Encompassing
Expenses
Job creation
Proportion
Distribution of wealth

Cite this

Wijtvliet, Laurens. / The tax tectonics: Well-being and wealth inequality in relation to a shift in the tax mix from direct to indirect taxes. Tilburg : CentER, Center for Economic Research, 2018. 717 p.
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The tax tectonics: Well-being and wealth inequality in relation to a shift in the tax mix from direct to indirect taxes. / Wijtvliet, Laurens.

Tilburg : CentER, Center for Economic Research, 2018. 717 p.

Research output: ThesisDoctoral ThesisScientific

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Wijtvliet L. The tax tectonics: Well-being and wealth inequality in relation to a shift in the tax mix from direct to indirect taxes. Tilburg: CentER, Center for Economic Research, 2018. 717 p. (CentER Dissertation Series).