An examination of tax shifting and 'harmful taxes'
" This background analysis examines the concept of tax shifting and makes a critical assessment as to what 'tax shifting' aims to achieve. It also sets out what a good tax system might look like and provides an overview of the development of both tax rates and tax revenues for the pas...
| Main Author: | |
|---|---|
| Institution: | ETUI-European Trade Union Institute |
| Format: | TEXT |
| Language: | English |
| Published: |
Brussels
2015
ETUI |
| Subjects: | |
| Online Access: | https://www.labourline.org/KENTIKA-19112967124919301499-an-examination-of-tax-shifting.htm |
| _version_ | 1771659898354925569 |
|---|---|
| author | Sweeney, Paul |
| author_facet | Sweeney, Paul |
| collection | Library items |
| description | " This background analysis examines the concept of tax shifting and makes a critical assessment as to what 'tax shifting' aims to achieve. It also sets out what a good tax system might look like and provides an overview of the development of both tax rates and tax revenues for the past decades.
The author discusses the link between taxation, more equitable societies and efficient economie and ends his analysis with 22 concrete policy recommendations for the European Union and member states." |
| format | TEXT |
| geographic | EU countries OECD countries |
| id | 19112967124919301499_5f52504b768c4e859fa8e7ac618c751e |
| institution | ETUI-European Trade Union Institute |
| is_hierarchy_id | 19112967124919301499_5f52504b768c4e859fa8e7ac618c751e |
| is_hierarchy_title | An examination of tax shifting and 'harmful taxes' |
| language | English |
| physical | 64 p. Digital |
| publishDate | 2015 |
| publisher | Brussels ETUI |
| spellingShingle | Sweeney, Paul economic implication equal rights fiscal policy taxation An examination of tax shifting and 'harmful taxes' |
| thumbnail | https://www.labourline.org/Image_prev.jpg?Archive=119666893784 |
| title | An examination of tax shifting and 'harmful taxes' |
| topic | economic implication equal rights fiscal policy taxation |
| url | https://www.labourline.org/KENTIKA-19112967124919301499-an-examination-of-tax-shifting.htm |