Aiming for Well-Being through Taxation: Exploring the Intersection of Tax Policy and Well-Being

This pioneering thesis delves into uncharted territory within the realm of tax policy and well-being. The author poses the thought-provoking question of whether states should strive to enhance well-being through taxation, and introduces a comprehensive framework for assessment in this context.

The Need for a Holistic Approach

Traditionally, tax policy has been primarily focused on economic measures such as GDP. However, this thesis argues that a more holistic approach is necessary, one that includes measures related to well-being. This opens up a realm of possibilities to foster a society that not only thrives economically but also promotes the overall welfare of its citizens.

Addressing Fundamental Questions

Despite its importance, the interaction between well-being and taxation has largely remained unexplored in literature. Aiming for Well-Being through Taxation undertakes the task of examining the intricate and crucial issues that arise at the intersection of tax law and well-being.

A Practical Framework for Assessment

In order to assess tax measures aimed at enhancing well-being, the author proposes a practical framework characterized by caution and restraint. This framework provides an essential structure for evaluating and improving the effectiveness of tax policies implemented by states in their pursuit of promoting well-being through taxation.

Exploring Through Case Studies

The proposed assessment framework is further elucidated through the analysis of three compelling case studies. The author delves into the realm of tax incentives for innovation, environmental taxes, and tax incentives for employment, identifying critical issues within each area and offering practical recommendations for improvement.

Unlocking New Perspectives

By questioning the traditional boundaries of tax policy and expanding the scope to encompass well-being, Aiming for Well-Being through Taxation aims to unlock new perspectives and pave the way for more comprehensive and socially conscious approaches to taxation. This thesis serves as a valuable resource for policymakers, researchers, and anyone interested in shaping tax policies that truly prioritize the well-being of individuals and society as a whole.