[[abstract]]This paper responds to e.g. UN’s 17 Sustainable Development Goals, COP 21’s Paris Agreement and the ongoing work within the EU/EC to develop more responsive tax systems across Members States. Although many such reports and proposals have been issued, and some useful tools developed to facilitate environmental impact-assessment in economic terms (e.g. SEEA), the platform for this debate still remains the century-old assumption that income and profit must constitute a basis for taxation. This paper describes why and how the tax system must be even more fundamentally redesigned; (i) from being a tool that first and foremost is for the generation of public income and the discouragement of some (but not all) social, health and enviro...
Is the corporate income tax (CIT) still an efficient system for taxing companies today? The CIT was ...
The double dividend analysis is a common way to encompass the beneficial effects of environmental ta...
Reforms of environmental taxes in EU member states began to consolidate a strategic conceptual basis...
The sustainable development goals (SDGs) provide a ‘blueprint to achieve a better and more sustainab...
In this paper, the authors intend to show that environmental taxes are an economic instrument that e...
In this paper, the authors intend to show that environmental taxes are an economic instrument that e...
This book discusses the impact of taxation on economic growth, employment, investment, consumption a...
The urbanizing world, where human labour has been replaced by the mechanized machinery, is becoming ...
Purpose: The purpose of this paper is to examine the introduction of three specific fiscal flexible ...
This paper explores the relationship between accounting and taxation through the recent proposals fo...
This article aims to examine how the implementation of environmental taxes could build on the succes...
Unitary taxation requires the adoption of a set of rules that enables a combined group tax profit ba...
This Article argues that sustainability can and should be applied to taxation to ameliorate the effe...
Taxation methods are increasingly being used as tools to achieve environmental objectives, though th...
Since sustainable taxation requires certain tax designs, the question arises if tax rules are adequa...
Is the corporate income tax (CIT) still an efficient system for taxing companies today? The CIT was ...
The double dividend analysis is a common way to encompass the beneficial effects of environmental ta...
Reforms of environmental taxes in EU member states began to consolidate a strategic conceptual basis...
The sustainable development goals (SDGs) provide a ‘blueprint to achieve a better and more sustainab...
In this paper, the authors intend to show that environmental taxes are an economic instrument that e...
In this paper, the authors intend to show that environmental taxes are an economic instrument that e...
This book discusses the impact of taxation on economic growth, employment, investment, consumption a...
The urbanizing world, where human labour has been replaced by the mechanized machinery, is becoming ...
Purpose: The purpose of this paper is to examine the introduction of three specific fiscal flexible ...
This paper explores the relationship between accounting and taxation through the recent proposals fo...
This article aims to examine how the implementation of environmental taxes could build on the succes...
Unitary taxation requires the adoption of a set of rules that enables a combined group tax profit ba...
This Article argues that sustainability can and should be applied to taxation to ameliorate the effe...
Taxation methods are increasingly being used as tools to achieve environmental objectives, though th...
Since sustainable taxation requires certain tax designs, the question arises if tax rules are adequa...
Is the corporate income tax (CIT) still an efficient system for taxing companies today? The CIT was ...
The double dividend analysis is a common way to encompass the beneficial effects of environmental ta...
Reforms of environmental taxes in EU member states began to consolidate a strategic conceptual basis...