Taxation in Crisis -

Taxation in Crisis

Tax Policy and the Quest for Economic Growth
Buch | Softcover
XXXIII, 454 Seiten
2018 | 1. Softcover reprint of the original 1st ed. 2017
Springer International Publishing (Verlag)
978-3-319-87996-3 (ISBN)
192,59 inkl. MwSt

This book offers a comprehensive guide to modern day taxation issues. It presents a thorough overview of many of the crucial aspects of applied taxation and current tax systems, and presents evidence that supports taxation as an important policy issue requiring immediate address globally.

Contributions seek to address the core question of how to design a tax policy mix that can serve primarily efficiency, growth and possibly equity goals at a time where fiscal spending, for many economies, is not a viable option. Chapters provide a historical perspective on taxation, then go on to cover aspects of the modern theory of optimal taxation and tax design and provide valuable international perspectives on current tax practices and much required tax reforms. Empirical analysis on taxation and related economic data help the readers to understand how data-based observations and results are linked to the theory of taxation, and more importantly economic growth, before offering appropriate policy prescriptions. This book will be of interest to scholars and practitioners interested in learning more about taxation and why it matters today in the global economy.

Dimitrios D. Thomakos is Professor of Applied Econometrics and Head of the Department of Economics at the University of Peloponnese, Greece, and Senior Fellow and Member of the Scientific Committee at the Rimini Center for Economic Analysis in Italy. Dimitrios holds an MA, MPhil and PhD from the Department of Economics of Columbia University, US. His research work has appeared in several prestigious international journals in economics and finance such as the Review of Economics and Statistics, the Canadian Journal of Economics, the Review of International Economics and many others. Konstantinos (Kostas) I. Nikolopoulos is Professor of Decision Sciences at Bangor Business School, UK. He is also the Director of forLAB, a forecasting laboratory, and the Director of Research for the College of Business, Law, Education and Social Sciences. He received both his Engineering Doctorate Diploma in Electrical and his Computer Engineering (MEng) from the National Technical University of Athens, Greece. He is an expert in time series analysis & forecasting, forecasting support systems and forecasting the impact of special events. Professor Nikolopoulos has published in a number of prestigious journals and is an Associate Editor of Oxford IMA Journal of Management Mathematics and Supply Chain Forum: An International Journal.

Chapter 1: Taxation and Rebellion - a Historical and Philosophical Perspective.- Chapter 2: Majority rule, Rights and Taxation.- Chapter 3: Inequality in Landownership, Democracy and Progressive Taxation: Evidence from Historical Data.- Chapter 4: Tax Havens: The Crisis of Transparency.- Chapter 5: Corporate Profits' Tax Avoidance: how the 'Double Irish' impedes global social progress and removes the prosperity base needed for future generations.- Chapter 6: 30 Years of Tax Reforms - How Much Impact on Danish Growth?- Chapter 7: Convergence of Tax Shocks and Macroeconomic Performance in the Enlarged European Union.- Chapter 8: Tax Evasion, Tax Administration and the Impact of Growth: Tax enforcement as regulatory failure in a high tax rates, high tax evasion and low-growth economic environment. - Chapter 9: Tax Evasion, Tax Morale and the case of Growth.- Chapter 10: Bank Transaction Taxes: International Evidence and their Implications.- Chapter 11: Taxing Energy: Why, How and How Much?- Chapter 12: Over-taxation of Private Sector Salaried Employment as a Key Impediment to the Recovery of Greece.- Chapter 13: The Double Trap: Taxes and Subsidies as Determinants of Economic Growth and the end of the downward growth spiral in Greece. Chapter 14: Taxes as Barriers to Sustainable Economic Prosperity: the Case of Greece. Chapter 15: The Impact of Tax Policy on the Economic Growth of Greece.

Erscheinungsdatum
Reihe/Serie Palgrave Macmillan Studies in Banking and Financial Institutions
Zusatzinfo XXXIII, 454 p. 40 illus., 3 illus. in color.
Verlagsort Cham
Sprache englisch
Maße 148 x 210 mm
Gewicht 6241 g
Themenwelt Recht / Steuern Steuern / Steuerrecht
Wirtschaft Betriebswirtschaft / Management Finanzierung
Wirtschaft Volkswirtschaftslehre Wirtschaftspolitik
Schlagworte Economic Growth • Global tax reform • History of Taxation • Optimal tax policy • Tax Competition • Tax evasion
ISBN-10 3-319-87996-0 / 3319879960
ISBN-13 978-3-319-87996-3 / 9783319879963
Zustand Neuware
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