Taxes and the economy a survey of the impact of taxes on growth, employment, investment, consumption and the environment
Since World War II OECD countries have increasingly used taxation to achieve a variety of economic policy objectives of which stimulating economic activity and employment are usually the most important. The tax system is also used to create a favourable climate for investment, to spur business innov...
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Formato: | Libro |
Idioma: | Inglés |
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Cheltenham :
Edward Elgar
2008
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Ver en Universidad de Navarra: | https://unika.unav.edu/discovery/fulldisplay?docid=alma991001275119708016&context=L&vid=34UNAV_INST:VU1&search_scope=34UNAV_TODO&tab=34UNAV_TODO&lang=es |
Tabla de Contenidos:
- Preface Introduction Part I: Principles of Taxation 1. Taxation and Economic Policy 2. The Design of Tax Systems Part II: Key Macroeconomic Variables 3. Taxes, Benefits and Labour Market Performance 4. Capital Markets, Investment and Taxation 5. Taxes on Consumption Part III: Knowledge-based Society and Economic Growth 6. Tax Incentives for Research and Development 7. Taxes and Human Capital Accumulation Part IV: Sustainable Development 8. Tax Competition 9. Greening Tax Systems Part V: Lessons for Tax Policy 10. Summary of Findings and Recommendations Appendices: A1. The Solow Model of Economic Growth A2. The Keynesian Model A3. Microeconomic Topics in Commodity Taxation A4. The OECD Classification of Taxes A5. Statutory Tax Rates and Revenue Statistics A6. Relevant Web Links References Index