TAX SUSTAINABILITY IN AN EU AND INTERNATIONAL CONTEXT

Mostrar otras versiones (1)

With its multidisciplinary approach, this book gives readers a better understanding of the effects of taxes on sustainable development in the European Union and worldwide.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Brokelind, Cécile, Thiel, Servaas van
Formato: Electrónico eBook
Idioma:Inglés
Publicado: [S.l.] : IBFD, 2020.
Temas:
Sustainable development > Law and legislation > European Union countries.
Economic development > Environmental aspects.
Développement économique > Aspect de l'environnement.
Economic development > Environmental aspects
Sustainable development > Law and legislation
European Union countries
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Cover
  • Title
  • Copyright
  • Foreword
  • Introduction
  • 0.1. Background
  • 0.2. Questions
  • 0.3. Contributions to scientific debate and outline
  • 0.3.1. Concept of tax sustainability
  • 0.3.2. Taxation as an instrument of sustainability?
  • 0.3.3. Equality as a sustainability goal
  • 0.3.4. BEPS and sustainability goals
  • 0.3.5. Environmental taxation and sustainability
  • 0.3.6. The challenges of tax sustainability
  • 0.4. Setting the scene for further research
  • Part One: The Concept of Tax Sustainability
  • Chapter 1: Sustainable Taxes for Sustainable Development
  • 1.1. Introduction
  • 1.2. Globalization and sustainable development
  • 1.3. Tax policy to help tackle the economic challenges of globalization
  • 1.3.1. Economic challenges of globalization: Growth, jobs, industry and agriculture
  • 1.3.2. Tax policy in support of growth and innovation
  • 1.3.3. Tax policy in support of agriculture and food security
  • 1.4. Tax policy to help tackle the social challenges of globalization
  • 1.4.1. Social challenges: Poverty, inequality, health and good governance
  • 1.4.2. Tax policy to reduce income and wealth inequality and poverty
  • 1.4.3. Tax policy to reduce gender inequality
  • 1.4.4. Tax policy in support of other social objectives of sustainable development
  • 1.5. Tax policy to help tackle environmental challenges of globalization
  • 1.5.1. Environmental challenges of globalization
  • 1.5.2. Environmental taxes in general
  • 1.5.3. Tax policy to reduce emissions and climate change
  • 1.6. Summary and conclusions
  • Chapter 2: Reflections on Taxation and the Choice between Development and Sustainability
  • 2.1. Introduction: Starting point and a few basic questions and principles
  • 2.2. Is there an order of priority in the development objectives?
  • 2.2.1. Comparing the Millennium Declaration and the UN 2030 Agenda
  • 2.2.2. Shift in focus to environmental goals and climate change
  • 2.2.3. Sustainability and development
  • 2.2.4. A sense of urgency
  • 2.2.5. Priority for sustainability means priority for climate change
  • 2.3. The role of taxation as an instrument to achieve a sustainable world
  • 2.3.1. The main role of taxation
  • 2.3.2. The use of taxation as an instrument for non-tax purposes: Trade-off between revenue and social engineering?
  • 2.3.3. Examples of tax measures for climate change
  • 2.3.4. The need for sunset clauses
  • 2.3.5. Environmental charges are always paid out of income or wealth
  • 2.4. Specific issues with respect to tax measures targeted to climate change
  • 2.4.1. The questions rising for concrete tax measures
  • 2.4.2. Interaction between non-tax regulation and tax measures
  • 2.4.3. How can tax measures accelerate the shift towards green energy?
  • 2.5. What about distortions of competition?
  • 2.5.1. Distortions in a national market
  • 2.5.2. Distortions in the EU market

Ejemplares similares