Fair and Sustainable Taxation—From a European Horizon

Autor:	Åsa Gunnarsson
Rok vydání:	2020
Předmět:	Tax policy Empirical research Inequality Horizon (archaeology) Economic inequality media_common.quotation_subject Political economy Sustainability Economics Social justice Economic Justice media_common
Zdroj:	Florida Tax Review. 23
ISSN:	2476-1699 1066-3487
DOI:	10.5744/ftr.2020.2008
Popis:	Sustainability has become the key principle for our future, and, in tax policy, sustainability has long been equal to the dominant concept of “taxing for economic growth.” However, the concept lacks an idea on justice, tax justice as well as social justice, which inevitably leads to economic inequality gaps. New literature and empirical studies have contributed to a new awareness on how increasing inequalities can undermine economic growth. Based on the European situation, this Article argues for new perspectives on fair and sustainable taxation. Gender equality is one of these new perspectives. Why is explained in this Article.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::0b65e963468eb5ac8ae5893ce4207efc https://doi.org/10.5744/ftr.2020.2008 Zobrazit plný text záznamu