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Differential taxation and its impact on the promotion and achievement of public policy objectives
Category: Fiscal Policy
SubCategory: -
Date: 03/12/2020
Excise taxes are an important source of tax revenue, helping to improve resource allocation by internalizing the external costs associated with consuming or producing products, and discouraging the consumption of products that are considered harmful. The present study examines, through international and Greek experience, cases of special taxation or subsidy of products, the production, use or consumption of which is associated with significant externalities. Emphasis is placed on whether differential tax treatment is a policy tool that promotes innovation and improves social welfare, so that it will be an integral part of tax policy in Greece.
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