|
Showing 1 - 3 of
3 matches in All Departments
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' model 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.
The Economics of Resource Rich Economies discusses the problems and
benefits of economies rich in natural resources. After a brief look
at some historical aspects, it explores the concept known as the
'Dutch Disease' and offers empirical and theoretical insights into
the effects of rich natural resources on economic growth. It
investigates the political economy of natural resources, issues of
conflict and natural resources and a variety of policies and
strategies for managing the revenue from natural resources.
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' model 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.
|
You may like...
Loot
Nadine Gordimer
Paperback
(2)
R398
R330
Discovery Miles 3 300
Loot
Nadine Gordimer
Paperback
(2)
R398
R330
Discovery Miles 3 300
|