Attaining decent work and economic growth — what role does taxation play?**

Andersson, Julius J. 2019 “Carbon taxes and CO 2 emissions: Sweden as a case study.” American Economic Journal: Economic Policy 11, no. 4: 1-30. Andersson Julius J . 2019 “ Carbon taxes and CO 2 emissions: Sweden as a case study .” American Economic Journal: Economic Policy 11 , no. 4 : 1 - 30 . Search in Google Scholar

Arnold, Jens Matthias, Bert Brys, Christopher Heady, Åsa Johansson, Cyrille Schwellnus and Laura Vartia 2011. “Tax policy for economic recovery and growth.” The Economic Journal 121 no. 550: F59-F80. Arnold Jens Matthias Brys Bert Heady Christopher Johansson Åsa Schwellnus Cyrille and Vartia Laura 2011 . “ Tax policy for economic recovery and growth .” The Economic Journal 121 no. 550 : F59 - F80 . Search in Google Scholar

Batrancea, Larissa., Anca Nichita,, Jerome Olsen,, Christoph Kogler,, Erich Kirchler, Erik Hoelzl, … and Zukauskas, S. 2019. “Trust and Power as Determinants of Tax Compliance across 44 Nations.” Journal of Economic Psychology, 74, 102,191. Batrancea Larissa. Nichita Anca Olsen Jerome Kogler Christoph Kirchler Erich Hoelzl Erik , & and Zukauskas S . 2019 . “ Trust and Power as Determinants of Tax Compliance across 44 Nations .” Journal of Economic Psychology , 74 , 102 , 191 . Search in Google Scholar

Bhatia, Monica. 2019. The Role of International Tax Cooperation in Achieving the Sustainable Development Goals. Women Shaping Global Economic Governance, 17. Bhatia Monica . 2019 . The Role of International Tax Cooperation in Achieving the Sustainable Development Goals . Women Shaping Global Economic Governance , 17 . Search in Google Scholar

Bentham, Jeremy. (1823) 1907. An Introduction to the Principles of Morals and Legislation. Oxford: Clarendon press., Bentham Jeremy . ( 1823 ) 1907 . An Introduction to the Principles of Morals and Legislation . Oxford : Clarendon press ., Search in Google Scholar

Berg, Andrew, Jonathan D. Ostry, Charalambos G. Tsangarides, and Yorbol Yakhshilikov, 2018. “Redistribution, Inequality, and Growth: New Evidence.” Journal of Economic Growth 23, no. 3: 259-305. Berg Andrew Ostry Jonathan D. Tsangarides Charalambos G. and Yakhshilikov Yorbol , 2018 . “ Redistribution, Inequality, and Growth: New Evidence . ” Journal of Economic Growth 23 , no. 3 : 259 - 305 . Search in Google Scholar

Best, R.ohan, Paul J. Burke, and Frank Jotzo. 2020. “Carbon Pricing Efficacy: Cross-Country Evidence.” Environmental and Resource Economics 77, no. 1: 69-94. Best R.ohan Burke Paul J. and Jotzo Frank . 2020 . “ Carbon Pricing Efficacy: Cross-Country Evidence . ” Environmental and Resource Economics 77 , no. 1 : 69 - 94 . Search in Google Scholar

Brundtland Commission. Our Common Future. World Commission on Environment and Development. 1987. United Nations Brundtland Commission . Our Common Future . World Commission on Environment and Development . 1987 . United Nations Search in Google Scholar

Case of the Court of Justice of the EU of the 16 July 2020, AFMB and Others, C-610/18, EU:C: (2020):565. Case of the Court of Justice of the EU of the 16 July 2020 , AFMB and Others , C-610/18 , EU:C : ( 2020 ): 565 . Search in Google Scholar

Christians, Allison. 2008. Sovereignty, Taxation and Social Contract, Legal Studies Research Paper Series, Paper No 1063, University of Wisconsin Law School. Christians Allison . 2008 . Sovereignty, Taxation and Social Contract, Legal Studies Research Paper Series , Paper No 1063 , University of Wisconsin Law School . Search in Google Scholar

Council Directive 2006/112/EC of 28 November 2006 on the Common System of Value Added Tax, Council Directive 2006/112/EC of 28 November 2006 on the Common System of Value Added Tax , Search in Google Scholar

European Commission. 302 Final, Communication from the Commission to the European Parliament and the Council, A Fair and Efficient Corporate Tax System in the European Union: 5 Key Areas for Action. Brussels: EC, 2015. European Commission . 302 Final, Communication from the Commission to the European Parliament and the Council, A Fair and Efficient Corporate Tax System in the European Union: 5 Key Areas for Action . Brussels : EC , 2015 . Search in Google Scholar

European Commission. 312 Final, Communication from the Commission to the European Parliament and the Council, An Action Plan for Fair and Simple Taxation Supporting the Recovery Strategy. Brussels: EC, 2020. European Commission . 312 Final, Communication from the Commission to the European Parliament and the Council, An Action Plan for Fair and Simple Taxation Supporting the Recovery Strategy. Brussels : EC , 2020 . Search in Google Scholar

European Commission. 823 Final, Proposal for a Council Directive on Ensuring a Global Minimum Level of Taxation for Multinational Groups in the Union. Brussels: EC, 2021. European Commission . 823 Final, Proposal for a Council Directive on Ensuring a Global Minimum Level of Taxation for Multinational Groups in the Union . Brussels : EC , 2021 . Search in Google Scholar

EVA - Europäische Akademie für umweltorientierten VerkehrgGmbH, Social conditions in logistics in Europe: Focus on road transport. 2019. HYPERLINK “https://psl.verdi.de/++ file++5d00b20c9194fb1d8bbc127f/download/Social%20Conditions%20Logistics%20in%20Europe.pdf” (2023-03-26) EVA - Europäische Akademie für umweltorientierten VerkehrgGmbH, Social conditions in logistics in Europe: Focus on road transport . 2019 . HYPERLINK “https://psl.verdi.de/++file++5d00b20c9194fb1d8bbc127f/download/Social%20Conditions%20Logistics%20in%20Europe.pdf” (2023-03-26) Search in Google Scholar

Guénette, Justine. D., M. Ayhan Kose, and Naotaka Sugawara, 2022. “Is a Global Recession Imminent?” World Bank working paper, Available at SSRN: http://dx.doi.org/10.2139/ssrn.4223901 Guénette Justine. D. Ayhan Kose M. and Sugawara Naotaka , 2022 . “ Is a Global Recession Imminent? ” World Bank working paper , Available at SSRN: http://dx.doi.org/ 10.2139/ssrn.4223901 Open DOISearch in Google Scholar

Hammar, Henrik., Sverker C. Jagers and Katarina Nordblom,2008. “Attitudes towards Tax Levels: A Multi-Tax Comparison.” Fiscal studies 29, no. 4: 523-543. Hammar Henrik. Jagers Sverker C. and Nordblom Katarina , 2008 . “ Attitudes towards Tax Levels: A Multi-Tax Comparison . ” Fiscal studies 29 , no. 4 : 523 - 543 . Search in Google Scholar

Haslehner, Werner. and Marie Lamensch. 2021. Taxation and Value Creation, EATLP International Tax Series, IBFD. Haslehner Werner. and Lamensch Marie 2021 . Taxation and Value Creation , EATLP International Tax Series, IBFD . Search in Google Scholar

Köppl, Angela., and Margit Schratzenstaller, M. 2022. “Carbon Taxation: A Review of the Empirical Literature.” Journal of Economic Surveys, forthcoming: https://doi.org/10.1111/joes.12531 Köppl Angela. and Margit Schratzenstaller M. 2022 . “ Carbon Taxation: A Review of the Empirical Literature . ” Journal of Economic Surveys , forthcoming : https://doi.org/ 10.1111/joes.12531 Open DOISearch in Google Scholar

Martinsson, Gustav, Per Strömberg, Laszlo Sajtos, L., and Christian J. Thomann, “Carbon Pricing and Firm-Level CO2 Abatement: Evidence from a Quarter of a Century-Long Panel.”Finance Working Paper, 842 2022, European Corporate Governance Institute, Brussels. Martinsson Gustav Strömberg Per Laszlo Sajtos L. and Thomann Christian J. , “ Carbon Pricing and Firm-Level CO2 Abatement: Evidence from a Quarter of a Century-Long Panel . ” Finance Working Paper , 842 2022 , European Corporate Governance Institute , Brussels . Search in Google Scholar

Metcalf, Gilbert E., and James H. Stock. 2020, May. “Measuring the Macroeconomic Impact of Carbon Taxes.” In AEA papers and Proceedings (Vol. 110, pp. 101-06). Metcalf Gilbert E. and Stock James H. 2020 , May . “ Measuring the Macroeconomic Impact of Carbon Taxes . ” In AEA papers and Proceedings (Vol. 110 , pp. 101 - 06 ). Search in Google Scholar

Mill, John Stuart. (1859). Utilitarianism. 1863. Utilitarianism, Liberty, Representative Government, 7-9. Mill John Stuart . ( 1859 ). Utilitarianism. 1863. Utilitarianism, Liberty , Representative Government , 7 - 9 . Search in Google Scholar

OECD. 2013. ????????????????????? OECD . 2013 . ????????????????????? Search in Google Scholar

OECD. 2017. ?????????????????/ OECD . 2017 . ?????????????????/ Search in Google Scholar

OECD, Members of the OECD/G20 Inclusive Framework on BEPS https://www.oecd.org/tax/beps/inclusive-framework-on-beps-composition.pdf. Paris: OECD, 2022. OECD , Members of the OECD/G20 Inclusive Framework on BEPS https://www.oecd.org/tax/beps/inclusive-framework-on-beps-composition.pdf . Paris : OECD , 2022 . Search in Google Scholar

OECD. Addressing Base Erosion and Profit Shifting https://read.oecd-ilibrary.org/taxation/addressing-base-erosion-and-profit-shifting_9789264192744-en#page1. Paris: OECD, 2022. OECD . Addressing Base Erosion and Profit Shifting https://read.oecd-ilibrary.org/taxation/addressing-base-erosion-and-profit-shifting_9789264192744-en#page1 . Paris : OECD , 2022 . Search in Google Scholar

OECD. International VAT/GST Guidelines, April 12 https://www.oecd.org/ctp/international-vat-gst-guidelines-9789264271401-en.htm. Paris: OECD, 2022. OECD . International VAT/GST Guidelines, April 12 https://www.oecd.org/ctp/international-vat-gst-guidelines-9789264271401-en.htm . Paris : OECD , 2022 . Search in Google Scholar

OECD. 2022. Tax Challenges Arising from Digitalisation – Report on Pillar One Blueprint: Inclusive Framework on BEPS, OECD/G20 Base Erosion and Profit Shifting Project. Paris: OECD. https: //doi.org/10.1787/beba0634-en. OECD . 2022 . Tax Challenges Arising from Digitalisation – Report on Pillar One Blueprint: Inclusive Framework on BEPS , OECD/G20 Base Erosion and Profit Shifting Project . Paris : OECD . https: //doi.org/ 10.1787/beba0634-en . Open DOISearch in Google Scholar

OECD.. Tax Challenges Arising from Digitalisation – Report on Pillar Two Blueprint: Inclusive Framework on BEPS, OECD/G20 Base Erosion and Profit Shifting Project. Paris: OECD, https: //doi.org/10.1787/abb4c3d1-en2022. OECD . Tax Challenges Arising from Digitalisation – Report on Pillar Two Blueprint: Inclusive Framework on BEPS, OECD/G20 Base Erosion and Profit Shifting Project . Paris : OECD , https: //doi.org/ 10.1787/abb4c3d1-en2022 . Open DOISearch in Google Scholar

OECD/G20. Base Erosion and Profit Shifting Project, Statement on a Two-Pillar Solution to Address the Tax Challenges Arising From the Digitalisation of the Economy, 1 July. Paris: OECD 2022. https://www.oecd.org/tax/beps/brochure-addressing-the-tax-challenges-arising-from-the-digitalisation-of-the-economy-july-2021.pdf. OECD/G20 . Base Erosion and Profit Shifting Project, Statement on a Two-Pillar Solution to Address the Tax Challenges Arising From the Digitalisation of the Economy, 1 July . Paris : OECD 2022 . https://www.oecd.org/tax/beps/brochure-addressing-the-tax-challenges-arising-from-the-digitalisation-of-the-economy-july-2021.pdf . Search in Google Scholar

Povitkina, Marina, Sverker C. Jagers, Simon Matti, and Johan Martinsson, 2021. “Why Are Carbon Taxes Unfair? Disentangling public perceptions of fairness.” Global Environmental Change no. 70: 102,356. Povitkina Marina Jagers Sverker C. Matti Simon and Martinsson Johan , 2021 . “ Why Are Carbon Taxes Unfair? Disentangling public perceptions of fairness . ” Global Environmental Change no. 70 : 102,356 . Search in Google Scholar

Ramsey, Frank P. 1927. “A Contribution to the Theory of Taxation”, The Economic Journal 37, no. 145: 47-61. Ramsey Frank P . 1927 . “ A Contribution to the Theory of Taxation ”, The Economic Journal 37 , no. 145 : 47 - 61 . Search in Google Scholar

Rendahl, Pernilla. 2019. Cross-Border Consumption Taxation of Digital Supplies IBFD Doctoral Series. Rendahl Pernilla . 2019 . Cross-Border Consumption Taxation of Digital Supplies IBFD Doctoral Series . Search in Google Scholar

Rendahl, Pernilla. 2015. Momsrapport: Är mervärdesskatten en konsumtionsskatt eller företagsskatt?, Svenskt näringsliv. Rendahl Pernilla . 2015 . Momsrapport: Är mervärdesskatten en konsumtionsskatt eller företagsskatt? , Svenskt näringsliv . Search in Google Scholar

Rendahl, Pernilla. and Katarina Nordblom. 2020. “Identifying Challenges for Sustainable Tax Policy.” In Brokelind, Cécile., and Servaas van Thiel. Tax Sustainability in an EU and International Context. Amsterdam: IBFD, 393-418 Rendahl Pernilla. and Nordblom Katarina . 2020 . “ Identifying Challenges for Sustainable Tax Policy.” In Brokelind, Cécile., and Servaas van Thiel . Tax Sustainability in an EU and International Context . Amsterdam : IBFD , 393 - 418 Search in Google Scholar

Rousseau, Jean-Jacques. 1762. The Social Contract, translated by Jonathan Bennett. 2017. https://www.earlymoderntexts.com/assets/pdfs/rousseau1762.pdf. Rousseau Jean-Jacques . 1762 . The Social Contract , translated by Bennett Jonathan . 2017 . https://www.earlymoderntexts.com/assets/pdfs/rousseau1762.pdf . Search in Google Scholar

Saez, Emanuel, Benjamin Schoefer, and David Seim, 2019. “Payroll Taxes, Firm Behavior, and Rent Sharing: Evidence from a Young Workers’ Tax Cut in Sweden.” American Economic Review 109, no. 5: 1717-63. Saez Emanuel Schoefer Benjamin and Seim David , 2019 . “ Payroll Taxes, Firm Behavior, and Rent Sharing: Evidence from a Young Workers’ Tax Cut in Sweden . ” American Economic Review 109 , no. 5 : 1717 - 63 . Search in Google Scholar

Scharpf, Fritz W.. 2010. “The Asymmetry of European integration, or Why the EU Cannot be a ‘Social Market Economy.” Socio Economic Review 8, 211—250. Scharpf Fritz W. . 2010 . “ The Asymmetry of European integration, or Why the EU Cannot be a ‘Social Market Economy . ” Socio Economic Review 8 , 211 — 250 . Search in Google Scholar

Thörnquist, Anette. 2019. “Law and Order or Social Dumping in the Road Haulage Industry?” In Ottosson, Mikael and Hans Wal-lengren, Truckers. A profession in change. Skrifter från Centrum för Arbetarhistoria 10. Malmö: Big Bad Books, 12-23 Thörnquist Anette . 2019 . “ Law and Order or Social Dumping in the Road Haulage Industry? ” In Ottosson, Mikael and Hans Wal-lengren, Truckers. A profession in change . Skrifter från Centrum för Arbetarhistoria 10 . Malmö : Big Bad Books , 12 - 23 Search in Google Scholar

Waldenström, Daniel., Spencer. Bastani, and Åsa. Hansson, 2018. Kapitalbeskattningens Förutsättningar. SNS förlag, Stockholm. Waldenström Daniel. Spencer. Bastani and Åsa. Hansson , 2018 . Kapitalbeskattningens Förutsättningar . SNS förlag , Stockholm . Search in Google Scholar

Wöhlbier, Florian., Caterina Astarita, and Gilles Mourre, G. “Consolidation on the Revenue Side and Growth-Friendly Tax Structures: An Indicator Based Approach” European Economic Papers no. 513. Directorate General Economic and Financial Affairs (DG ECFIN). Brussels: EC, 2014. Wöhlbier Florian. Astarita Caterina and Gilles Mourre G . “ Consolidation on the Revenue Side and Growth-Friendly Tax Structures: An Indicator Based Approach ” European Economic Papers no. 513. Directorate General Economic and Financial Affairs (DG ECFIN) . Brussels : EC , 2014 . Search in Google Scholar

Zidar, Owen. 2019. “Tax Cuts for Whom? Heterogeneous Effects of Income Tax Changes on Growth and Employment.” Journal of Political Economy 127, no. 3: 1,437-1,472. Zidar Owen . 2019 . “ Tax Cuts for Whom? Heterogeneous Effects of Income Tax Changes on Growth and Employment . ” Journal of Political Economy 127 , no. 3 : 1,437 - 1,472 . Search in Google Scholar