Fair and Sustainable Taxation—From a European Horizon

2020 ◽  
Vol 23 (2) ◽  
Author(s):  
Åsa Gunnarsson
Keyword(s):  
Economic Growth ◽  
Social Justice ◽  
Gender Equality ◽  
Tax Policy ◽  
Empirical Studies ◽  
Economic Inequality ◽  
New Literature ◽  
European Situation

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.

scholarly journals ЕКОНОМСКО-ТЕОРИЈСКИ АСПЕКТИ И АКТУЕЛНЕ ИМПЛИКАЦИЈЕ ПРОБЛЕМА НЕРАВНОМЕРНЕ РАСПОДЕЛЕ ДОХОТКА

TEME ◽  
2021 ◽  
pp. 1327
Author(s):  
Dragan Petrović ◽  
Zoran D Stefanović
Keyword(s):  
Economic Growth ◽  
Empirical Studies ◽  
Economic Inequality ◽  
Academic Community ◽  
Uneven Distribution ◽  
Social Challenges ◽  
The Republic ◽  
The Stability ◽  
Key Aspects ◽  
Distribution Of Income

The paper analyzes the key aspects of economic inequality in the light of conflicting attitudes and arguments of various theoretical and methodological concepts. The conclusions of the empirical studies are outlined and indicate that economic growth is threatened in the conditions of escalation of inequality and the resultant undermining of the stability and efficiency of the economic and institutional system. On the other hand, we also evaluate the findings of those surveys showing that a strong redistribution of income leads to the reduction of the rate of economic growth, emphasizing that inequality is an important feature of the market economy. At the same time, we identify objective difficulties and the causes of insufficiently relevant understanding of problems related to uneven distribution of income, and the key dilemmas regarding the scientific evaluation of the implications of economic inequality are analyzed. It is pointed out that there is a need to distance the academic community from presenting empirically unfounded observations and unjustified exaggerations, as well as underestimating the economic and social challenges of solving the problem of uneven distribution of income. In this context, the results of the researches of economic inequality in the Republic of Serbia were analyzed, with reference to the role, position and orientation of the state in terms of designing and implementing measures aimed at mitigating its consequences on the economy and society.

Is inflation targeting useful for economic growth?

2017 ◽  
pp. 62-74 ◽  
Author(s):  
P. Kartaev
Keyword(s):  
Economic Growth ◽  
Monetary Policy ◽  
Test Performance ◽  
Inflation Targeting ◽  
Developing Economies ◽  
Empirical Studies ◽  
Growth Regime ◽  
Potential Channels

The paper presents an overview of studies of the effects of inflation targeting on long-term economic growth. We analyze the potential channels of influence, as well as modern empirical studies that test performance of these channels. We compare the effects of different variants of inflation targeting (strict and mixed). Based on the analysis recommendations on the choice of optimal (in terms of stimulating long-term growth) regime of monetary policy in developed and developing economies are formulated.

CORRELATION BETWEEN TAX POLICY AND CORRUPTION IN THE LEGAL PERSPECTIVE FOR COUNTRY'S ECONOMIC GROWTH

2017 ◽  
Vol 1 (2) ◽  
pp. 205
Author(s):  
Gideon J. ◽  
Edgar H. ◽  
Ivan I. ◽  
Nabil N. ◽  
Aptina A. ◽  
...  
Keyword(s):  
Economic Growth ◽  
Developing Countries ◽  
Tax Evasion ◽  
Tax Policy ◽  
Public Awareness ◽  
Transparency International ◽  
Tax Amnesty ◽  
Legal Perspective ◽  
State Income ◽  
The Government

<p>People Tax is the main source of state income. The better the tax policy of a country, the better the development of a country. One of the factors that influence the level of public awareness in paying taxes is corruption. Study shows that tax collection is one of them influenced by corruption. In the data of Corruption Perceptions Index 2016 reported by Transparency International, Indonesia is ranked 90 out of 176 countries. Tax evasion is a serious problem for many countries. Every year, the government loses revenue potential as many residents evade taxes in various ways. For this reason, the government implements tax amnesty. Tax amnesty is designed to permanently reduce the amount of underground economy activity, thereby increasing tax revenues in the future and developing countries can grow well.</p>

‘Everything Belongs to God’

2018 ◽  
Author(s):  
Walter Rech
Keyword(s):  
Social Justice ◽  
Public Good ◽  
Economic Inequality ◽  
Private Ownership ◽  
Social Conflicts ◽  
The Public ◽  
The Social ◽  
Wealth Redistribution ◽  
Social Teachings

This chapter examines and contextualizes Sayyid Qutb’s doctrine of property and social justice, which he articulated at a time of deep social conflicts in Egypt. The chapter describes how Qutb, along with other writers concerned with economic inequality in the 1920s–40s such as Hasan al-Banna (1906–1949) and Abd al-Razzaq al-Sanhuri (1895–1971), conceptualised private ownership as a form of power that must be limited by religious obligations and subordinated to the public good. The chapter further shows that Qutb made this notion of restrained property central to a broader theory of social justice and wealth redistribution by combining the social teachings of the Qur’an with the modern ideal of the centralized interventionist state. Arguably this endeavour to revitalise the Quranic roots of Islamic charity and simultaneously appropriate the discourse of modern statehood made Qutb’s position oscillate between legalism and anti-legalism.

scholarly journals Are International Indices Good Predictors of Economic Growth? Panel Data and Cluster Analysis for European Union Countries

2021 ◽  
Vol 13 (11) ◽  
pp. 6003
Author(s):  
Manuel Carlos Nogueira ◽  
Mara Madaleno
Keyword(s):  
Economic Growth ◽  
European Union ◽  
Panel Data ◽  
Human Development ◽  
Empirical Studies ◽  
The European Union ◽  
Global Competitiveness ◽  
Environmental Performance Index ◽  
European Union Countries ◽  
And Cluster Analysis

Every year, news about the publication of rankings and scores of important international indexes are highlighted, with some of the most prestigious being the Global Competitiveness Index (GCI), the Human Development Index (HDI), the Ease of Doing Business (EDB), the Environmental Performance Index (EPI) and the Global Entrepreneurship (GEI). A country’s progression in these indices is associated with economic growth, especially since several empirical studies have found evidence to reinforce these beliefs, the indices having been built based on the scientific literature on economic growth. Building a database on these indices for European Union countries between 2007 and 2017 and using panel data methodologies and then 2SLS (Two-Stage Least Squares) to solve the problem of endogeneity, we verify empirically through panel data estimates, what is the relationship between the mentioned indices and the European Union countries’ economic growth for the period. However, as the European Union is made up of diverse countries with different economic and social realities, we divided the countries into six clusters and made an individual interpretation for each one. We found that human development and competitiveness play an important role in economic growth, and entrepreneurship also impacts this growth. Regarding income distribution, applying the Gini index, we found that only human development mitigates inequalities.

scholarly journals How does career guidance at schools encounter migrant young people? Interactional practices that hinder socially just guidance

2021 ◽  
Author(s):  
Sanna Vehviläinen ◽  
Anne-Mari Souto
Keyword(s):  
Social Justice ◽  
Young People ◽  
Career Guidance ◽  
Empirical Studies ◽  
Ethnographic Study ◽  
School Career ◽  
Interaction Research

AbstractThe aim of this article is to show how interaction research can contribute to the understanding and praxis of socially just guidance. The article is theoretical, but it makes use of our previous empirical studies. We combine the ethnographic study of school and racism, and interactional research on guidance. We define guidance for social justice, explaining how this translates to the level of interactional practices. We show two empirical examples of interactional phenomena hindering socially just praxis. We lastly discuss our practical conclusions on how to help school career counsellors change their interactional practices.

Empirical Literature on Economic Growth, 1991–2020: Uncovering Extant Gaps and Avenues for Future Research

2021 ◽  
pp. 097491012110616
Author(s):  
Natalia I. Doré ◽  
Aurora A. C. Teixeira
Keyword(s):  
Economic Growth ◽  
Latin American ◽  
Empirical Studies ◽  
Empirical Literature ◽  
Future Research ◽  
Long Run ◽  
Scientific Attention ◽  
The Impact ◽  
Determinants Of Economic Growth ◽  
Latin American And Caribbean

The factors required to achieve sustainable economic growth in a country are debated for decades, and empirical research in this regard continues to grow. Given the relevance of the topic and the absence of a comprehensive, systematic literature review, we used bibliometric techniques to examine and document several aspects in the empirical literature related to growth, from 1991 to 2020. Five main results are worth highlighting: (a) the share of empirical articles on economic growth show a clear upward trend; (b) among all the groups of countries considered, the emerging economies (EEs) have received the most scientific attention; (c) the economic growth processes of the Latin American and Caribbean EEs have observed negligible scientific attention; (d) the very long-run studies comprise a residual share among the empirical literature on growth; (e) the extant empirical studies on economic growth have addressed mainly the impact of “macroeconomic conditions.” Our findings suggest there is a need to redirect the empirical growth agenda, so as to encourage more scientific attention devoted to the analysis of key determinants of economic growth in the very long run. There should also be increased scrutiny of the processes of economic growth in Latin American and Caribbean EEs

Sign in / Sign up

Export Citation Format

Share Document