Too little, too late:The uneasy case for a wealth tax as a means to mitigate inequality

Economic inequality looming large, wealth tax is often applauded as a means to mitigate inequality and to break up large concentrations of wealth. This article argues that the advent of a wealth tax should nevertheless be met with skepticism and questions the suitability of a wealth tax to mitigate inequality. It is argued that a wealth tax does not offer a sustainable contribution to the pressing problem of inequality, because 1) it fails to address the root causes of inequality, which are institutional, and 2) it leaves intact the conditions in the income tax that incited inequality. Instead, it is advisable to put a first break on wealth formation by implementing a comprehensive income tax before resorting to ultima remedia such as a wealth tax

The tax tectonics: Well-being and wealth inequality in relation to a shift in the tax mix from direct to indirect taxes

Indirect taxes are on the rise – both in terms of geographical spread and fiscal importance – at the expense of the proportion of direct taxes. This shift from direct to indirect taxes (tax shift) is primarily driven by a desire to boost economic growth (GDP) and job creation. At the same time, scholars and supranational bodies are increasingly arguing that economic policy should not solely be directed at economic growth, but at more-encompassing, multidimensional well-being. This study confronts both bodies of thought. It examines how the tax shift can be consonant with the general goal of promoting well-being that is paramount in many countries. It does so by assessing the tax shift’s impact on the distribution of wealth and identifying various well-being-related tendencies that this changing distribution could potentially entail

Does ideology influence decision-making by EU judges?

EU courts handle cases of considerable importance for European citizens and policymakers, yet we know little about the ideology of EU judges and how it might influence their decisions. Drawing on a new study, Wessel Wijtvliet and Arthur Dyevre demonstrate that the median ideological position of a judicial panel is a significant predictor of rulings on competition and state aid cases

Direct versus indirect - Een diffuse dichotomie:Een verkenning van de betekenis en invulling van het onderscheid tussen directe en indirecte belastingen

Het onderscheid tussen directe en indirecte belastingen heeft in de Nederlandse fiscale literatuur van de afgelopen decennia een sluimerend bestaan geleid en dreigt daarmee – geheel ten onrechte – in de vergetelheid te raken. In deze bijdrage rakelt de auteur deze thematiek weer op. Hij laat zien dat dit onderscheid meer voeten in de aarde heeft dan men aan de hand van een beschouwing van eerdergenoemde Nederlandse fiscale literatuur geneigd zou zijn te denken. Hiertoe worden eerst aan de hand van een kleine rechtsvergelijking de redenen die ten grondslag liggen aan het onderscheid inzichtelijk gemaakt. Vervolgens worden verschillende manieren waarop het onderscheid pleegt te worden aangebracht, belicht. Tot besluit formuleert de auteur een eigen preliminaire werkdefinitie van directe en indirecte belastingen voor onderzoeksdoeleinden