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Environmental Policy and Direct Taxation in Europe by Peter HJ Essers
Environmental Policy and Direct Taxation in Europe by Peter HJ Essers
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Environmental Policy and Direct Taxation in Europe

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Description

This work examines the extent to which income taxation is influenced by the issue of environmental protection in EU Member States. Reports from seven countries belonging to the EUCOTAX (European Universities Cooperating on Taxes) network - Belgium, France, Germany, Italy, The Netherlands, Spain and the United Kingdom - investigate the relationship between environmental policy and direct taxation. The analysis covers two broad issues: the measure incorporated into personal and corporate income tax regimes to stimulate environmental protection, and the treatment of fiscal liabilities with respect to environmental legislation. The work is part of a project supported by the European Commission and the London Institute for Public Policy Research, aimed at stimulating debate about environmental tax reform in Europe. The project was coordinated by Professor Tulio Rosembuj of the University of Barcelona and Professor Peter Essers of Tilburg University, The Netherlands.
Release date Australia
March 1st, 2000
Audiences
  • Postgraduate, Research & Scholarly
  • Professional & Vocational
  • Undergraduate
Pages
176
Dimensions
234x230x8
ISBN-13
9789041197733
Product ID
3860570

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The Compatibility of Anti-Abuse Provisions in Tax Treaties with EC Law
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Books >
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EU law: financial, taxation, commercial, industrial >
EU financial law >
EU taxation law
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European Union law >
EU law: social >
EU environment law
Books >
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Geography and the Environment >
The environment
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Laws of Specific jurisdictions >
Environment, transport & planning law >
Environment law
Books >
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Professional & Technical >
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Taxation & duties law