In most industrialized countries the tax burden of poor people has increased dramatically over the last few decades …1. Introduction -- 2. A comparative welfare state analysis of tax mixes -- 3. The economics of taxing labour -- 4 …. Political economy applied to tax mixes -- 5. Empirical evaluation -- 6. Conclusion : employment and redistribution are not …

Examining the taxation and regulation of banks, this book highlights the views of practitioners, tax experts, policy … covers the topical issues of whether the EU should introduce a financial transactions, 'Tobin' or 'Robin Hood' tax and … financial activities tax, could be used to ensure that big banks make a 'true and fair' contribution to their insurance by …

interregional setting. He models how regional governments, using tax rates on real capital and pollutant emissions, determine …. Regions or countries engage in competition for mobile capital in a world where production causes pollution and tax revenues … are required to finance public goods. In Fiscal Policy and Environmental Welfare the author considers the efficiency …

efficiency and equity effects of tax smoothing, and potential new effects of population ageing on labour productivity …

achieve a variety of economic and social objectives. Today many governments use the tax system to stimulate economic growth … and employment. Fiscal measures also play a role in creating a favourable climate for business investment and to promote a … long-term sustainable environmental policy. Currently, in the debate on global warming, the use of tax instruments to …