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Environmental Policy and Direct Taxation in Europe - P.H.J. Essers

Environmental Policy and Direct Taxation in Europe

By: P.H.J. Essers (Editor), Paul A. Flutsch (Editor), Manon A. Ultee (Editor)

Paperback Published: March 2000
ISBN: 9789041197733
Number Of Pages: 176

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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.

Preface
List of Contributors
List of Abbreviations
Table of Legislation
Country Reports
Belgium
France
Germany
Italy
The Netherlands
Spain
United Kingdom
General Conclusions
Environmental Taxes and Changes in the Single Market: A Communication from the Commission
Index
Table of Contents provided by Blackwell. All Rights Reserved.

ISBN: 9789041197733
ISBN-10: 9041197737
Audience: General
Format: Paperback
Language: English
Number Of Pages: 176
Published: March 2000
Country of Publication: NL
Dimensions (cm): 23.39 x 15.6  x 0.79
Weight (kg): 0.21

Earn 413 Qantas Points
on this Book