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TAX SUSTAINABILITY IN AN EU AND INTERNATIONAL CONTEXT
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.
| Clasificación: | Libro Electrónico |
|---|---|
| Otros Autores: | , |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
[S.l.] :
IBFD,
2020.
|
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
| LEADER | 00000cam a2200000M 4500 | ||
|---|---|---|---|
| 001 | EBSCO_on1158781840 | ||
| 003 | OCoLC | ||
| 005 | 20231017213018.0 | ||
| 006 | m d | ||
| 007 | cr ||||||||||| | ||
| 008 | 200621s2020 xx o 000 0 eng d | ||
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| 019 | |a 1163332668 | ||
| 020 | |a 9087226217 |q (electronic bk.) | ||
| 020 | |a 9789087226213 |q (electronic bk.) | ||
| 029 | 1 | |a AU@ |b 000070392241 | |
| 035 | |a (OCoLC)1158781840 |z (OCoLC)1163332668 | ||
| 050 | 4 | |a KJE6242 | |
| 082 | 0 | 4 | |a 341.762094 |2 23 |
| 049 | |a UAMI | ||
| 245 | 0 | 0 | |a TAX SUSTAINABILITY IN AN EU AND INTERNATIONAL CONTEXT |h [electronic resource]. |
| 260 | |a [S.l.] : |b IBFD, |c 2020. | ||
| 300 | |a 1 online resource | ||
| 505 | 0 | |a 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 | |
| 505 | 8 | |a 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 | |
| 505 | 8 | |a 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 | |
| 505 | 8 | |a 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? | |
| 505 | 8 | |a 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 | |
| 520 | |a 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. | ||
| 590 | |a eBooks on EBSCOhost |b EBSCO eBook Subscription Academic Collection - Worldwide | ||
| 650 | 0 | |a Sustainable development |x Law and legislation |z European Union countries. | |
| 650 | 0 | |a Economic development |x Environmental aspects. | |
| 650 | 6 | |a Développement économique |x Aspect de l'environnement. | |
| 650 | 7 | |a Economic development |x Environmental aspects |2 fast | |
| 650 | 7 | |a Sustainable development |x Law and legislation |2 fast | |
| 651 | 7 | |a European Union countries |2 fast | |
| 700 | 1 | |a Brokelind, Cécile. | |
| 700 | 1 | |a Thiel, Servaas van. | |
| 776 | 0 | 8 | |i Print version: |a Brokelind, Cécile |t Tax Sustainability in an EU and International Context |d Amsterdam : IBFD Publications USA, Incorporated,c2020 |z 9789087226206 |
| 856 | 4 | 0 | |u https://ebsco.uam.elogim.com/login.aspx?direct=true&scope=site&db=nlebk&AN=2501599 |z Texto completo |
| 938 | |a YBP Library Services |b YANK |n 301337456 | ||
| 938 | |a ProQuest Ebook Central |b EBLB |n EBL6236200 | ||
| 938 | |a EBSCOhost |b EBSC |n 2501599 | ||
| 994 | |a 92 |b IZTAP | ||