Tax Sustainability in an EU and International Context

Type Book

Series

GREIT Series

Editor(s)

Cécile Brokelind, Servaas van Thiel

Date of publication

June 2020

DOI https://doi.org/10.59403/1a7mxkx

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Tax Sustainability in an EU and International Context

With this book, you will gain unique insights and a wider perspective on the impact of taxes on sustainable development in the European Union and worldwide. Based on multidisciplinary analyses, it takes an in-depth look at how tax systems can help or hinder the achievement of the Sustainable Development Goals. A must-read for public finance experts, tax experts and sustainable development experts.

Why this book?

This book brings together the observations made at the 2019 GREIT conference in Lund, Sweden. The conference focused on the question: How can tax systems contribute to sustainable development? Leading international and European tax law researchers, public finance experts and business administration experts tackled this question against the backdrop of the UN 2030 Agenda on Sustainable Development. The aim was to determine how the 17 Sustainable Development Goals (SDGs) might impact tax policy design at the national and EU levels.

This raises a host of thought-provoking questions: Should tax systems help achieve the SDGs by taking a more proactive Pigouvian role? Are progressive taxes and redistribution needed to eradicate poverty, reduce inequalities and increase social inclusion? Are tax incentives a good idea for promoting sustainable production and reducing waste and pollution? How about introducing a CO₂ tax? These and other questions are thoughtfully analysed in this valuable reference resource.

Highlights:

Unique insights into the impact of taxes on sustainable development
Compilation of observations made at the GREIT conference
Thoughtful analysis of the key questions concerning the interaction between tax systems and sustainable development

Downloads

Sample excerpt, including table of contents

This book is part of the GREIT Series

View other titles in the series

Contributor(s)

Jasna Bogovac, Cécile Brokelind, Marian Dobranschi, Karina Kim Egholm Elgaard, Carlo Garbarino, Sigrid Hemels, Peter Koerver Schmidt, Jonas Kyrönviita, Mateusz Lewandowski, Yvette Lind, Wouter Lips, Marek Litzman, Richard Lyal, Irma Johanna Mosquera Valderrama, Danuse Nerudová, Katarina Nordblom, Daniela Oprescu, Joana Pedroso, Begoña Pérez-Bernabeu, Alice Pirlot, Agustin Redonda, Pernilla Rendahl, Petr Rozmahel, Amanda Sonnerfeldt, Frans Vanistendael, Servaas van Thiel.
















Tax Sustainability in an EU and International Context: https://doi.org/10.59403/1a7mxkx
Introduction: https://doi.org/10.59403/1a7mxkx001
Chapter 1: Sustainable Taxes for Sustainable Development: https://doi.org/10.59403/1a7mxkx002
Chapter 2: Reflections on Taxation and the Choice between Development and Sustainability: https://doi.org/10.59403/1a7mxkx003
Chapter 3: Tax Policy Areas and Tools for Keeping Sustainable Economy and Society in the EU: https://doi.org/10.59403/1a7mxkx004
Chapter 4: A Legal Analysis of the Mutual Interactions between the UN Sustainable Development Goals (SDGs) and Taxation: https://doi.org/10.59403/1a7mxkx005
Chapter 5: Sugar-Sweetened Beverage Taxation as a Means to Achieve the SDGs: An Assessment from an International Investment Law Perspective: https://doi.org/10.59403/1a7mxkx006
Chapter 6: Building a Better Tax System for Sustainable Development: The Case of the Central and Eastern European Countries: https://doi.org/10.59403/1a7mxkx007
Chapter 7: Equality and the Taxable Unit in Income Tax: https://doi.org/10.59403/1a7mxkx008
Chapter 8: Political (Tax) Equity in a Global Context as a Part of Social Sustainability: Some Guidance for Researchers Who Wish to Explore Democratic Implications on Tax and Spending Decisions: https://doi.org/10.59403/1a7mxkx009
Chapter 9: Tax Expenditures and Inequality: https://doi.org/10.59403/1a7mxkx010
Chapter 10: The Protection of Disability Rights in VAT Law from an EU and a Danish Perspective: https://doi.org/10.59403/1a7mxkx011
Chapter 11: Global Sustainable Tax Governance in the OECD/G20 Transparency and BEPS Initiatives: https://doi.org/10.59403/1a7mxkx012
Chapter 12: The Role of the Anti-Tax Avoidance Directive in Restoring Fairness and Ensuring Sustainability of the International Tax Framework – A Legal Assessment: https://doi.org/10.59403/1a7mxkx013
Chapter 13: Tax Sustainability and Residence-Based Global Taxation of MNEs: https://doi.org/10.59403/1a7mxkx014
Chapter 14: Carbon Taxation and the European Union: https://doi.org/10.59403/1a7mxkx015
Chapter 15: Energy Poverty and Energy Taxation in the European Union: An Overview of Tax Measures: https://doi.org/10.59403/1a7mxkx016
Chapter 16: A Pluralistic Approach to the Question How to Balance Different Objectives of Sustainable Development through Environmental Taxes within the Framework of EU State Aid Law: https://doi.org/10.59403/1a7mxkx017
Chapter 17: Identifying Challenges for Sustainable Tax Policy: https://doi.org/10.59403/1a7mxkx018
Chapter 18: A Sustainable Tax Policy and the New Paradigm: https://doi.org/10.59403/1a7mxkx019
Chapter 19: Towards Sustainable Taxation – Crossing Disciplinary Boundaries to Tackle Tax Avoidance More Effectively: https://doi.org/10.59403/1a7mxkx020
Other Titles in the GREIT Series: https://doi.org/10.59403/1a7mxkx021