, taxation, intergenerational equity and social welfare. Societies face long-term phenomena, such as demographic change and …

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 … distribution of income and wealth amongst households; and the regulatory function that uses taxation at the benefit of …

and practitioners focusing on political economy, public finance and the economics of taxation …

Examining the taxation and regulation of banks, this book highlights the views of practitioners, tax experts, policy … makers and academics on the appropriateness and effectiveness of bank taxation in the light of the financial crisis. It … whether VAT should be extended to financial services. This comprehensive book offers an ethical perspective on bank taxation …