The Role and Function of Taxation for Sustainable Economic Recovery Post-COVID-19

Abstract

Papers attributable to this special issue are a result of the discussions held at the conference “Sustainable Taxation—Global Challenges and Legal Solutions” organized at the University College of Gävle (Sweden) in April 2019. Despite the papers having been written before the ongoing pandemic, the content of them is now more topical than ever as individual states will, beside the apparent health crisis, struggle with not only financial recovery but also tangible inequality within society. As is discussed next in Prof. Buchanan’s editorial, intergenerational justice
is a highly plausible way of moving forward and promoting greater equality not only within tax systems but also within the society in general. Buchanan´s utilization of the U.S. example provides us with highly relevant and thought-proving insights.