Taxation in Crisis

Tax Policy and the Quest for Economic Growth

  • Dimitrios D. Thomakos
  • Konstantinos I. Nikolopoulos

Table of contents

  1. Front Matter
    Pages i-xxxiii
  2. Taxation as Regulation & Regulatory Failure

    1. Front Matter
      Pages 1-1
    2. Zacharias Dermatis, Panagiotis Evangelopoulos, Panagiotis Liargovas
      Pages 23-42
    3. Mayya Konovalova, Penelope Tuck, Rodrigo Ormeño-Pérez
      Pages 73-102
  3. Taxation, Tax Evasion and Growth

  4. Non-Income Taxation as Pure Political Leverage

    1. Front Matter
      Pages 233-233
    2. Hiona Balfoussia, Dimitris Malliaropulos, Dimitris Papageorgiou, Athanasios Tagkalakis
      Pages 235-267
    3. Thomas A. Alexopoulos
      Pages 269-286
  5. “Resistance is Futile”: Greece and the Failure of Tax Policy

About this book

Introduction

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.

Keywords

Optimal tax policy Tax evasion Economic growth History of taxation Global tax reform Tax competition

Editors and affiliations

  • Dimitrios D. Thomakos
    • 1
  • Konstantinos I. Nikolopoulos
    • 2
  1. 1.Department of EconomicsUniversity of PeloponneseTripolisGreece
  2. 2.Bangor Business SchoolBangor UniversityBangorUnited Kingdom

Bibliographic information

  • DOI https://doi.org/10.1007/978-3-319-65310-5
  • Copyright Information The Editor(s) (if applicable) and The Author(s) 2017
  • Publisher Name Palgrave Macmillan, Cham
  • eBook Packages Economics and Finance
  • Print ISBN 978-3-319-65309-9
  • Online ISBN 978-3-319-65310-5
  • About this book
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