Environmental Policy and Direct Taxation in Europe

Environmental Policy and Direct Taxation in Europe
ISBN-10
9041197737
ISBN-13
9789041197733
Category
Business & Economics / Economics / General
Pages
119
Language
English
Published
2000-03-08
Publisher
Springer Netherlands
Authors
P. Essers, Paul A. Flutsch, Manon A. Ultee

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 andndash; Belgium, France, Germany, Italy, The Netherlands, Spain and the United Kingdom andndash; 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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