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Critical political economy of taxation

Research output: Contributions to collected editions/works › Chapter › peer-review

Standard

Critical political economy of taxation. / Lierse, Hanna.
Handbook on Critical Political Economy and Public Policy. ed. / Christoph Scherrer; Ana Garcia; Joscha Wullweber. Cheltenham: Edward Elgar Publishing, 2023. p. 327-340 (Handbooks of research on public policy).

Research output: Contributions to collected editions/works › Chapter › peer-review

Harvard

Lierse, H 2023, Critical political economy of taxation. in C Scherrer, A Garcia & J Wullweber (eds), Handbook on Critical Political Economy and Public Policy. Handbooks of research on public policy, Edward Elgar Publishing, Cheltenham, pp. 327-340. https://doi.org/10.4337/9781800373785.00035

APA

Lierse, H. (2023). Critical political economy of taxation. In C. Scherrer, A. Garcia, & J. Wullweber (Eds.), Handbook on Critical Political Economy and Public Policy (pp. 327-340). (Handbooks of research on public policy). Edward Elgar Publishing. https://doi.org/10.4337/9781800373785.00035

Vancouver

Lierse H. Critical political economy of taxation. In Scherrer C, Garcia A, Wullweber J, editors, Handbook on Critical Political Economy and Public Policy. Cheltenham: Edward Elgar Publishing. 2023. p. 327-340. (Handbooks of research on public policy). doi: 10.4337/9781800373785.00035

Bibtex

@inbook{a768ac64b13147798a55b2fe232d56ef,
title = "Critical political economy of taxation",
abstract = "Taxes form the financial backbone of modern societies. They not only raise public revenues, but they are also an effective means of curbing the climate crisis and economic inequalities. Deciding who and what to tax and how to distribute the financial burden is therefore highly political. The aim of this chapter is to provide a conceptual overview of the main political and economic forces driving change in the tax state and the distributional implications that different forms of taxation entail. The chapter begins with an overview of the different forms of taxation, continues with a descriptive overview of some key patterns and discusses the main theoretical explanations that may account for the different developments of the tax state. It concludes with suggestions for future research.",
keywords = "Sustainability sciences, Management & Economics",
author = "Hanna Lierse",
year = "2023",
month = apr,
day = "21",
doi = "10.4337/9781800373785.00035",
language = "English",
isbn = "978-1-80037-377-8",
series = "Handbooks of research on public policy",
publisher = "Edward Elgar Publishing",
pages = "327--340",
editor = "Christoph Scherrer and Ana Garcia and Joscha Wullweber",
booktitle = "Handbook on Critical Political Economy and Public Policy",
address = "United Kingdom",

}

RIS

TY - CHAP

T1 - Critical political economy of taxation

AU - Lierse, Hanna

PY - 2023/4/21

Y1 - 2023/4/21

N2 - Taxes form the financial backbone of modern societies. They not only raise public revenues, but they are also an effective means of curbing the climate crisis and economic inequalities. Deciding who and what to tax and how to distribute the financial burden is therefore highly political. The aim of this chapter is to provide a conceptual overview of the main political and economic forces driving change in the tax state and the distributional implications that different forms of taxation entail. The chapter begins with an overview of the different forms of taxation, continues with a descriptive overview of some key patterns and discusses the main theoretical explanations that may account for the different developments of the tax state. It concludes with suggestions for future research.

AB - Taxes form the financial backbone of modern societies. They not only raise public revenues, but they are also an effective means of curbing the climate crisis and economic inequalities. Deciding who and what to tax and how to distribute the financial burden is therefore highly political. The aim of this chapter is to provide a conceptual overview of the main political and economic forces driving change in the tax state and the distributional implications that different forms of taxation entail. The chapter begins with an overview of the different forms of taxation, continues with a descriptive overview of some key patterns and discusses the main theoretical explanations that may account for the different developments of the tax state. It concludes with suggestions for future research.

KW - Sustainability sciences, Management & Economics

UR - http://www.scopus.com/inward/record.url?scp=85161291767&partnerID=8YFLogxK

UR - https://www.mendeley.com/catalogue/0fa9f473-36f1-3d49-825e-fe215193ec52/

U2 - 10.4337/9781800373785.00035

DO - 10.4337/9781800373785.00035

M3 - Chapter

AN - SCOPUS:85161291767

SN - 978-1-80037-377-8

T3 - Handbooks of research on public policy

SP - 327

EP - 340

BT - Handbook on Critical Political Economy and Public Policy

A2 - Scherrer, Christoph

A2 - Garcia, Ana

A2 - Wullweber, Joscha

PB - Edward Elgar Publishing

CY - Cheltenham

ER -

DOI