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Vol 21 No 9 Sept/Oct 2016

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Environmental Policy and Direct Taxation in Europe

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ISBN13: 9789041197733
ISBN: 9041197737
Published: November 2000
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Paperback
Price: £82.00



Despatched in 11 to 13 days.

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.

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Contents:
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.