Published 2023
Table of Contents:
“…Consider effects on individuals as well as households -- Look at effects over the life course -- Look intersectionally wherever relevant -- Consider effects on the provision and receipt of care -- Look at interrelated policies together -- The societal functions of tax -- Macroeconomic management -- Funding public spending -- Societal cohesion -- Specific taxes and tax allowances -- Taxing income -- Taxing wealth and property -- Taxing companies -- Taxing expenditure -- Tax reliefs -- Conclusion -- Notes -- Further reading -- References -- 12 Taxation and local taxes -- Introduction -- Local taxation in the UK --
Council tax -- Local taxation and social policy -- Business rates -- Options for reform of local taxation -- Reform of
council tax -- Local income tax -- Land value tax -- A new local property tax -- Conclusion -- Notes -- Further reading -- References -- 13 Corporate tax and corporate welfare -- Introduction -- Corporate taxes are complex and contested -- Corporate power and corporate taxation -- Corporate tax systems are leaky -- Tax avoidance in a global economy -- From corporate tax to corporate welfare -- Competing for capital through the tax system -- Tax avoidance and tax evasion -- Conclusion -- Further reading -- References -- 14 The climate crisis and taxation -- Introduction -- The development of UK environment-related taxation -- UK environment-related taxation -- Explicit environmental taxes -- The Climate Change Levy -- The ETS and Carbon Price Floor -- The Renewables Obligation Certificate and contracts for difference -- Other taxes -- Implicit environmental taxes -- Motor taxes -- VAT on domestic fuel -- Air passenger duty -- Quasi-taxes -- Energy Savings Obligations -- Tax relief -- The distributive impact of UK environment-related taxation: data and methods.…”
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