Fair and Sustainable Taxation—From a European Horizon

Abstract

Sustainability has become the key principle for our future, and, in tax policy, sustainability has long been equal to the dominant concept of “taxing for economic growth.” However, the concept lacks an idea on justice, tax justice as well as social justice, which inevitably leads to economic inequality gaps. New literature and empirical studies have contributed to a new awareness on how increasing inequalities can undermine economic growth. Based on the European situation, this Article argues for new perspectives on fair and sustainable taxation. Gender equality is one of these new perspectives. Why is explained in this Article.