| Tittel: | Attaining decent work and economic growth — what role does taxation play? | | Ansvar: | Thomas Erhag, Katarina Nordblom and Pernilla Rendahl | | Forfatter: | Erhag, Thomas  / Nordblom, Katarina / Rendahl, Pernilla | | Materialtype: | Artikkel - elektronisk | | Signatur: | Nordic tax journal | | Utgitt: | Stockholm : Nordic Tax Research Council, 2023 | | Omfang: | 15 sider | | ISBN/ISSN: | 2246-1809 | | Serie: | Nordic Tax Journal ; 1/2023 | | Emneord: | Skatterett | | Note: | Open access, Attribution 4.0 International (CC BY 4.0)
Utgis av Sciendo. | | Innhold: | Abstract
Tax policy is one way to promote sustainability,and this paper focuses on the role of taxation for SDG 8on economic growth and decent work. Three basic valuesfor sustainability are identified—equity and equality,environmental protection, and coherence. All these valuesare important for SDG 8, but they are not easily ornaturally combined as there are intermittent tensionsamong the various values. Equal treatment is importantfor both efficiency and legitimacy. However, globalizationcalling for equal treatment across borders may be hardto implement as it requires international agreements.This, in turn, may violate the required local coherenceif taxes are more aligned with other countries than withthe local context. Environmental taxation will likelyplay an increasing role in steering economies in a moresustainable way. A crucial issue and a possible challengeis to do that in a way that does not hamper growth.
Keywords: Sustainability, Taxation, International TaxLaw, Fairness, Equity, Equality, SDG 8, Decent work,Economic growth |
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