In this concluding chapter we provide some insights into what our approach to the topography of taxation may provide but also look into the unforeseeable future. What will it bring? We know about generative AI, climate change, demographic changes, and geopolitical upheaval, including emerging trade wars precipitated by tax in the form of tariffs, but there might even be black swans in our landscape. This book has provided a critical yet holistic perspective that we hope inspires research into how people and society will react to new taxes and ways to tax.

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Some Final Thoughts

  • Lotta Björklund Larsen,
  • Lynne Oats

摘要

In this concluding chapter we provide some insights into what our approach to the topography of taxation may provide but also look into the unforeseeable future. What will it bring? We know about generative AI, climate change, demographic changes, and geopolitical upheaval, including emerging trade wars precipitated by tax in the form of tariffs, but there might even be black swans in our landscape. This book has provided a critical yet holistic perspective that we hope inspires research into how people and society will react to new taxes and ways to tax.