| Tittel: | The Fundamentals of Tax Incentives | | Ansvar: | Yvette Lind | | Forfatter: | Lind, Yvette  | | Materialtype: | Artikkel - elektronisk | | Signatur: | Skatterett | | Utgitt: | Oslo : Universitetsforlaget, 2023 | | Omfang: | S. 15–38 | | Serie: | Skatterett ; 1/2023 | | Emneord: | EU / Skatterett / Vitenskapelig publikasjon | | Stikkord: | TEUV (Traktaten om Den europeiske unions virkemåte) Artikkel 107 | | Innhold: | Tax incentives play a central role when attempting to combat societal problems, such as climate change and wealth inequality, and many countries have attempted to employ such tax measures when pursuing policy goals and subsequently inducing behavioural change on the level of both consumption and production. However, the use of tax incentives instigates tax planning schemes and potentially disguised, and consequently unlawful, state aid. Therefore, tax incentives have been acknowledged by both the EU and the OECD as problematic when considering international tax competition. Therefore, the complexity of tax incentives is palpable and consequently offers a promising, but challenging, research field.
Consequently, this paper provides an introduction to the anatomy of tax incentives. Policymakers and scholars from disciplines such as law, economics, and politics are provided an introduction to the methodological and theoretical considerations commonly linked to the design, implementation, and evaluation of such tax measures. These considerations are described through a multidisciplinary prism and therefore go beyond the traditional technical study often employed by legal scholars. In the spirit of moving beyond legal technicalities, the paper provides tools for how to evaluate a tax incentive once designed and implemented. This evaluation may be of a traditional legal nature, which involves an emphasis on technical features and the upholding of legal certainty (principally equal treatment and predictability). The evaluation may also acquire a political nature by focusing on the regulatory functions that have been dictated by underpinning tax policies. Finally, the evaluation may be of an economic nature where emphasis is placed on economic efficiency, economic competitiveness, administrative simplicity, adequacy, and equity. The paper pedagogically combines these differing lenses when arguing for a more holistic and pragmatic approach when contemplating tax incentives.
Keywords: tax incentives, tax design, EU law, tax efficiency, investment | | Del av verk: | Skatterett 1/2023 |
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