Environmental Policy and Direct Taxation in Europe (häftad)
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Format
Häftad (Paperback / softback)
Språk
Engelska
Antal sidor
176
Utgivningsdatum
2000-03-01
Förlag
Kluwer Law International
Illustrationer
index
Dimensioner
234 x 156 x 8 mm
Vikt
213 g
Antal komponenter
1
Komponenter
xxvi, 119 p. ;
ISBN
9789041197733

Environmental Policy and Direct Taxation in Europe

Häftad,  Engelska, 2000-03-01
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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.
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Preface. List of Contributors. List of Abbreviations. Table of Legislation. Country Reports. 1. Belgium; F. Vanistendael. 2. France; C. David, B. Bohnert. 3. Germany; A.J. Radler, A. Winkler. 4. Italy; F. Gallo, et al. 5. The Netherlands; P.H.J. Essers. 6. Spain; T. Rosembuj, A. Baena. 7. United Kingdom; D. Williams. General Conclusions; P.H.J. Essers. Index.