Author Description

Should tax policy go beyond economic measures, such as GDP, and include measures related to well-being? And if taxation aims for well-being, what should be the framework of assessment in that regard?00To a large extent, these fundamental questions on the interactions between well-being and taxation have remained unexplored in literature. The thesis Aiming for Well-Being through Taxation examines many intricate and important issues surrounding the intersection of tax law and well-being. The author proposes a practical framework of caution and restraint, which provides an essential supporting structure for assessing and improving tax measures undertaken by states in their aim for well-being through taxation.