Abstract
There are few other policy areas that have the public resonance of taxation policy, as tax is central to government and to popular perceptions of policy success. Governments in the representative capitalist democracies of Europe are predominantly judged by their ability to maintain stable growth in levels of individual and collective consumption. The deployment of tax revenues and the use of tax incentives are long acknowledged vehicles for maintaining that growth.
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© 2004 Palgrave Macmillan, a division of Macmillan Publishers Limited
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Leaman, J., Berry, D., Emmerson, C. (2004). Taxation. In: Compston, H. (eds) Handbook of Public Policy in Europe. Palgrave Macmillan, London. https://doi.org/10.1057/9780230522756_9
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DOI: https://doi.org/10.1057/9780230522756_9
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