税一nd the Economy

A Survey on the Impact of Taxes on Growth, Employment, Investment, Consumption and the Environment

Willem Vermeend, former Minister in the Dutch government and Faculty of Law and the Faculty of Economics, University of Maastricht, The Netherlands, Frederick van der Ploeg, Research Director, Oxford Centre for the Analysis of Resource Rich Economies, University of Oxford, UK and Jan Willem Timmer, Faculty of Law, University of Maastricht, The Netherlands

Since World War II OECD countries have increasingly used taxation to achieve a variety of economic policy objectives of which stimulating economic activity and employment are usually the most important. The tax system is also used to create a favourable climate for investment, to spur business innovation and to promote long-term sustainable environmental policy. More recently, policies have focused on stimulating child care and encouraging citizens to work for longer. This book discusses the effects of taxation on the economy and its development. It aims to provide the reader with the necessary empirical information, while at the same time presenting an overview of the latest theory. In doing so, it touches on many relevant policy issues.