Research Catalog

Environmental policy and direct taxation in Europe

Title
Environmental policy and direct taxation in Europe / editors, Peter H.J. Essers, Paul A. Flutsch, and Manon A. Ultee.
Publication
The Hague ; Boston : Kluwer Law International, 2000.

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Details

Additional Authors
  • Essers, P. H. J. (Petrus Hubertus Johannes), 1957-
  • Flutsch, Paul A.
  • Ultee, Manon A.
Description
xxvi, 119 pages; 24 cm
Summary
This book 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 ECOTAX 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 measures incorporated into personal and corporate income tax regimes to stimulate environmental protection, and the treatment of fiscal liabilities with respect to environmental legislation.
Subject
  • Environmental policy > Europe
  • Environmental protection > Europe > Finance
  • Income tax > Europe
  • Environmental policy
  • Environmental protection > Finance
  • Income tax
  • Direkte Steuer
  • Umweltpolitik
  • Ökologische Steuerreform
  • Rechtsvergleich
  • Steuersystem
  • Aufsatzsammlung
  • Milieubeleid
  • Directe belastingen
  • Milieubelasting
  • Politique de l'environnement > Pays de l'Union européenne
  • Environnement > Protection > Finances > Pays de l'Union européenne
  • Impôt sur le revenu > Pays de l'Union européenne
  • Europe
  • Europäische Union
Note
  • "Eucotax."
Bibliography (note)
  • Includes bibliographical references and index.
Contents
Country Reports. 1. Belgium / Frans Vanistendael. 2. France / Cyrille David and Benoit Bohnert. 3. Germany / Albert J. Radler and Alexander Winkler. 4. Italy / Franco Gallo, Fabio Marchetti and Claudia Gregori. 5. The Netherlands / Peter H. J. Essers. 6. Spain / Tulio Rosembuj and Angel Baena. 7. United Kingdom / David Williams. 8. General Conclusions / Peter H. J. Essers -- Environmental Taxes and Changes in the Single Market: A Communication from the Commission.
ISBN
  • 9041197737
  • 9789041197733
LCCN
99058649
OCLC
  • ocm42921328
  • 42921328
  • SCSB-1126022
Owning Institutions
Princeton University Library