Taxation and Transformation. The Use and Usefulness of Catholic Social Teaching, Tax and Tax Related Instruments to Advance Systemic Change

Abstract

Financialization, climate change, growing inequality and digitalization are some of the major challenges of todays world. Neoliberal economic and social order is underlying the creation and growth of these problems, Catholic Social Teaching could be an alternative to a more just, fair and sustainable world by, among others, make better use of taxation and tax related instruments. The focus is on the European Union.

Keywords: Financialization, climate change, social inequality, redistribution, Pigovian Taxes, tax policy, tax legislation, tax cooperation, European Union