Verfügbarkeit: Taxes and the economy :: Universität Regensburg

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Bibliographische Detailangaben
Titel:	Taxes and the economy a survey of the impact of taxes on growth, employment, investment, consumption and the environment
Von:	Willem Vermeend ; Rick van der Ploeg and Jan Willem Timmer
Person:	Vermeend, Wilhelmus A. 1948- Verfasser aut Ploeg, Frederick van der Timmer, Jan Willem 1956- 1980-
Hauptverfassende:	Vermeend, Wilhelmus A. 1948- (VerfasserIn), Ploeg, Frederick van der 1956- (VerfasserIn), Timmer, Jan Willem 1980- (VerfasserIn)
Format:	Buch
Sprache:	Englisch
Veröffentlicht:	Cheltenham [u.a.] Elgar 2008
Notation:	QL 400 QL 410
Schlagwörter:	OECD Steuer Wirtschaftspolitik Taxation Wirtschaftsentwicklung Beschäftigungswirkung Nachhaltigkeit Steuerpolitik Wirtschaftswachstum OECD countries > Economic policy
Medienzugang:	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

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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.
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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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