Taxation in Crisis Tax Policy and the Quest for Economic Growth [Hardcover]

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.

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 evasiolC$