Una rivoluzione fiscale green e Capabilities Approach-oriented per accelerare la transizione verso un’economia più sostenibile ed inclusiva

Abstract

This paper tries to verify to what extent a fuller integration of the theory of human well-being into strategic policies adopted to reduce the effects of climate change could help to accelerate a transition to a sustainable and inclusive economy. In particular, it aims to show how the enlargement of the tax area according to new criteria of distributive justice inspired by the Capabilities Approachcould serve to increase the mobility of social assets and to increase the resilience of public finance systems.