Post-Pandemic Tax Reforms to Encourage Economic Growth

The author researches post‑pandemic tax reform for European states, arguing for a minimalist, simple tax system that funds agreed essential public goods. Drawing on historical and contemporary examples, they evaluate taxation’s economic trade‑offs, externalities (pollution, congestion), and political feasibility, and propose consolidating revenue onto a single, inelastic base – notably fuel duty – as a practical option to discourage harmful behaviours while preserving investment incentives. The paper assesses distributional, administrative and growth implications and recommends localised fiscal accountability to secure public assent and foster sustainable economic recovery.