Tax Sustainability in an EU and International Context.
Brokelind, Cécile.
Tax Sustainability in an EU and International Context. - 1st ed. - 1 online resource (471 pages)
Cover -- Title -- Copyright -- Foreword -- Introduction -- 0.1. Background -- 0.2. Questions -- 0.3. Contributions to scientific debate and outline -- 0.3.1. Concept of tax sustainability -- 0.3.2. Taxation as an instrument of sustainability? -- 0.3.3. Equality as a sustainability goal -- 0.3.4. BEPS and sustainability goals -- 0.3.5. Environmental taxation and sustainability -- 0.3.6. The challenges of tax sustainability -- 0.4. Setting the scene for further research -- Part One: The Concept of Tax Sustainability -- Chapter 1: Sustainable Taxes for Sustainable Development -- 1.1. Introduction -- 1.2. Globalization and sustainable development -- 1.3. Tax policy to help tackle the economic challenges of globalization -- 1.3.1. Economic challenges of globalization: Growth, jobs, industry and agriculture -- 1.3.2. Tax policy in support of growth and innovation -- 1.3.3. Tax policy in support of agriculture and food security -- 1.4. Tax policy to help tackle the social challenges of globalization -- 1.4.1. Social challenges: Poverty, inequality, health and good governance -- 1.4.2. Tax policy to reduce income and wealth inequality and poverty -- 1.4.3. Tax policy to reduce gender inequality -- 1.4.4. Tax policy in support of other social objectives of sustainable development -- 1.5. Tax policy to help tackle environmental challenges of globalization -- 1.5.1. Environmental challenges of globalization -- 1.5.2. Environmental taxes in general -- 1.5.3. Tax policy to reduce emissions and climate change -- 1.6. Summary and conclusions -- Chapter 2: Reflections on Taxation and the Choice between Development and Sustainability -- 2.1. Introduction: Starting point and a few basic questions and principles -- 2.2. Is there an order of priority in the development objectives? -- 2.2.1. Comparing the Millennium Declaration and the UN 2030 Agenda. 2.2.2. Shift in focus to environmental goals and climate change -- 2.2.3. Sustainability and development -- 2.2.4. A sense of urgency -- 2.2.5. Priority for sustainability means priority for climate change -- 2.3. The role of taxation as an instrument to achieve a sustainable world -- 2.3.1. The main role of taxation -- 2.3.2. The use of taxation as an instrument for non-tax purposes: Trade-off between revenue and social engineering? -- 2.3.3. Examples of tax measures for climate change -- 2.3.4. The need for sunset clauses -- 2.3.5. Environmental charges are always paid out of income or wealth -- 2.4. Specific issues with respect to tax measures targeted to climate change -- 2.4.1. The questions rising for concrete tax measures -- 2.4.2. Interaction between non-tax regulation and tax measures -- 2.4.3. How can tax measures accelerate the shift towards green energy? -- 2.5. What about distortions of competition? -- 2.5.1. Distortions in a national market -- 2.5.2. Distortions in the EU market -- 2.5.3. Distortions at the international level -- 2.6. Border tax adjustments -- 2.7. Ability to pay -- 2.7.1. Ability to pay in a national framework -- 2.7.2. Ability to pay in an international framework -- 2.7.3. Principles for worldwide financing -- 2.8. International partnerships -- 2.9. Summary and conclusion -- Chapter 3: Tax Policy Areas and Tools for Keeping Sustainable Economy and Society in the EU -- 3.1. Introduction -- 3.2. The socio-economic dimensions (pillars), policy areas and tax tools -- 3.2.1. Tax system sustainability and the economic pillar -- 3.2.2. Tax system sustainability and the social pillar -- 3.2.3. Tax system sustainability and the environmental pillar -- 3.2.4. Tax system sustainability and the institutional pillar -- 3.3. Conclusion. Chapter 4: A Legal Analysis of the Mutual Interactions between the UN Sustainable Development Goals (SDGs) and Taxation -- 4.1. Introduction -- 4.2. Sustainable tax systems: The interactions between the SDGs and tax policies -- 4.2.1. Indirect positive or negative interaction: Tax revenue as a source of funding the SDGs -- 4.2.2. Direct and allegedly positive interaction -- 4.2.3. Direct and allegedly negative interaction -- 4.3. The legal effects of the SDGs on tax systems -- 4.3.1. The SDGs versus other regulatory objectives -- 4.3.2. The influence of the SDGs on the adoption of tax laws -- 4.3.3. The influence of the SDGs on the interpretation of tax laws -- 4.3.3.1. Domestic tax law -- 4.3.3.2. International tax law -- 4.4. Conclusion -- Part Two: Taxation as Instrument of Sustainability -- Chapter 5: Sugar-Sweetened Beverage Taxation as a Means to Achieve the SDGs: An Assessment from an International Investment Law Perspective -- 5.1. Nutrition in the spotlight of sustainable development goals -- 5.2. "Indirect expropriation" as a limit on national tax policy space -- 5.3. Policy options to ensure compatibility of regulatory tax measures with IIAs -- 5.4. Another point of view: Protectionist and discriminatory tax measures disguised as sugar taxes -- 5.5. Conclusions -- Chapter 6: Building a Better Tax System for Sustainable Development: The Case of the Central and Eastern European Countries -- 6.1. Introduction -- 6.2. The specific position of CEECs -- 6.2.1. Socio-economic and institutional weaknesses -- 6.2.2. Capacity constraints in the tax area and insufficient international cooperation -- 6.2.3. The tax policy dilemma vis-à-vis foreign investment -- 6.3. Improving tax systems of CEECs -- 6.3.1. Recent research on taxpayer compliance shows a need for stability and predictability -- 6.3.2. Practical recommendations -- 6.4. Conclusions. Part Three: Equality as Sustainability Goal -- Chapter 7: Equality and the Taxable Unit in Income Tax -- 7.1. Introduction -- 7.2. Equality between men and women as a fundamental goal of the European Union -- 7.3. Participation of women in the Dutch labour market -- 7.4. A policy choice: The taxable unit -- 7.5. Consequences of the applicable taxable unit for participation in the labour market: Price elasticity -- 7.6. Who benefits from a family tax system with splitting? -- 7.7. Conclusion -- Chapter 8: Political (Tax) Equity in a Global Context as a Part of Social Sustainability: Some Guidance for Researchers Who Wish to Explore Democratic Implications on Tax and Spending Decisions -- 8.1. Introduction to the area of taxation and democracy and its importance to social sustainability -- 8.2. Research approach and aim of the overall project and this specific chapter -- 8.3. The construction of a theoretical framework adapted for research dealing with democratic implications and disruptions on tax and spend -- 8.4. Direct influencing of tax and spending through voting and citizenship -- 8.5. Indirect influencing of tax and spend through tax payment and tax filing -- 8.6. Some reflections on social sustainability deficiencies as regards taxpayer influence on tax and spend -- Chapter 9: Tax Expenditures and Inequality -- 9.1. Introduction -- 9.2. Why care about tax expenditures -- 9.2.1. The tax expenditure concept -- 9.2.2. Fiscal cost -- 9.2.3. Transparency -- 9.2.4. Effectiveness -- 9.2.5. Efficiency -- 9.3. Tax expenditures and inequality -- 9.3.1. General -- 9.3.2. Direct effect -- 9.3.3. Indirect effect -- 9.4. Overall conclusion -- Chapter 10: The Protection of Disability Rights in VAT Law from an EU and a Danish Perspective -- 10.1. Introduction to disability rights, sustainability and VAT. 10.2. The scope of application of the CRPD and the Charter within the area of VAT -- 10.2.1. The UN Convention on the Rights of Persons with Disabilities (CRPD) -- 10.2.1.1. The scope of application of the CRPD -- 10.2.1.2. Particular provisions of the CRPD -- 10.2.2. The EU Charter of Fundamental Rights (Charter) -- 10.2.2.1. The scope of application of the Charter -- 10.2.2.2. Particular provisions concerning disability rights in the Charter -- 10.3. Disability rights in VAT legislation and VAT case law of the EU and Denmark -- 10.3.1. Disability rights in EU VAT legislation -- 10.3.2. Disability rights in EU VAT case law -- 10.3.3. Disability rights in Danish VAT regulation -- 10.3.4. Disability rights in Danish VAT case law -- 10.4. Conclusion -- Part Four: BEPS and Sustainability Goals -- Chapter 11: Global Sustainable Tax Governance in the OECD/G20 Transparency and BEPS Initiatives -- 11.1. Introduction -- 11.2. The OECD/G20 transparency and BEPS agenda and sustainable domestic resource mobilization -- 11.2.1. Domestic resource mobilization -- 11.2.1.1. General -- 11.2.1.2. Revenue sharing between developed and developing countries -- 11.2.1.3. Tax incentives and tax competition -- 11.2.2. Tailored partnerships for domestic resource mobilization -- 11.2.2.1. General -- 11.2.2.2. One solution does not fit all -- 11.2.2.3. Medium-term revenue strategies -- 11.3. Building global partnerships for sustainable development in international tax governance -- 11.3.1. The interests of OECD countries versus those of developing countries -- 11.3.2. Ensure responsive, inclusive, participatory and representative decision-making at all levels -- 11.3.3. Developing effective, accountable and transparent institutions at all levels -- 11.4. Conclusions. Chapter 12: The Role of the Anti-Tax Avoidance Directive in Restoring Fairness and Ensuring Sustainability of the International Tax Framework - A Legal Assessment.
With its multidisciplinary approach, this book gives readers a better understanding of the effects of taxes on sustainable development in the European Union and worldwide.
9789087226213
Taxation.
Electronic books.
HJ2305 .T39 2020
336.2
Tax Sustainability in an EU and International Context. - 1st ed. - 1 online resource (471 pages)
Cover -- Title -- Copyright -- Foreword -- Introduction -- 0.1. Background -- 0.2. Questions -- 0.3. Contributions to scientific debate and outline -- 0.3.1. Concept of tax sustainability -- 0.3.2. Taxation as an instrument of sustainability? -- 0.3.3. Equality as a sustainability goal -- 0.3.4. BEPS and sustainability goals -- 0.3.5. Environmental taxation and sustainability -- 0.3.6. The challenges of tax sustainability -- 0.4. Setting the scene for further research -- Part One: The Concept of Tax Sustainability -- Chapter 1: Sustainable Taxes for Sustainable Development -- 1.1. Introduction -- 1.2. Globalization and sustainable development -- 1.3. Tax policy to help tackle the economic challenges of globalization -- 1.3.1. Economic challenges of globalization: Growth, jobs, industry and agriculture -- 1.3.2. Tax policy in support of growth and innovation -- 1.3.3. Tax policy in support of agriculture and food security -- 1.4. Tax policy to help tackle the social challenges of globalization -- 1.4.1. Social challenges: Poverty, inequality, health and good governance -- 1.4.2. Tax policy to reduce income and wealth inequality and poverty -- 1.4.3. Tax policy to reduce gender inequality -- 1.4.4. Tax policy in support of other social objectives of sustainable development -- 1.5. Tax policy to help tackle environmental challenges of globalization -- 1.5.1. Environmental challenges of globalization -- 1.5.2. Environmental taxes in general -- 1.5.3. Tax policy to reduce emissions and climate change -- 1.6. Summary and conclusions -- Chapter 2: Reflections on Taxation and the Choice between Development and Sustainability -- 2.1. Introduction: Starting point and a few basic questions and principles -- 2.2. Is there an order of priority in the development objectives? -- 2.2.1. Comparing the Millennium Declaration and the UN 2030 Agenda. 2.2.2. Shift in focus to environmental goals and climate change -- 2.2.3. Sustainability and development -- 2.2.4. A sense of urgency -- 2.2.5. Priority for sustainability means priority for climate change -- 2.3. The role of taxation as an instrument to achieve a sustainable world -- 2.3.1. The main role of taxation -- 2.3.2. The use of taxation as an instrument for non-tax purposes: Trade-off between revenue and social engineering? -- 2.3.3. Examples of tax measures for climate change -- 2.3.4. The need for sunset clauses -- 2.3.5. Environmental charges are always paid out of income or wealth -- 2.4. Specific issues with respect to tax measures targeted to climate change -- 2.4.1. The questions rising for concrete tax measures -- 2.4.2. Interaction between non-tax regulation and tax measures -- 2.4.3. How can tax measures accelerate the shift towards green energy? -- 2.5. What about distortions of competition? -- 2.5.1. Distortions in a national market -- 2.5.2. Distortions in the EU market -- 2.5.3. Distortions at the international level -- 2.6. Border tax adjustments -- 2.7. Ability to pay -- 2.7.1. Ability to pay in a national framework -- 2.7.2. Ability to pay in an international framework -- 2.7.3. Principles for worldwide financing -- 2.8. International partnerships -- 2.9. Summary and conclusion -- Chapter 3: Tax Policy Areas and Tools for Keeping Sustainable Economy and Society in the EU -- 3.1. Introduction -- 3.2. The socio-economic dimensions (pillars), policy areas and tax tools -- 3.2.1. Tax system sustainability and the economic pillar -- 3.2.2. Tax system sustainability and the social pillar -- 3.2.3. Tax system sustainability and the environmental pillar -- 3.2.4. Tax system sustainability and the institutional pillar -- 3.3. Conclusion. Chapter 4: A Legal Analysis of the Mutual Interactions between the UN Sustainable Development Goals (SDGs) and Taxation -- 4.1. Introduction -- 4.2. Sustainable tax systems: The interactions between the SDGs and tax policies -- 4.2.1. Indirect positive or negative interaction: Tax revenue as a source of funding the SDGs -- 4.2.2. Direct and allegedly positive interaction -- 4.2.3. Direct and allegedly negative interaction -- 4.3. The legal effects of the SDGs on tax systems -- 4.3.1. The SDGs versus other regulatory objectives -- 4.3.2. The influence of the SDGs on the adoption of tax laws -- 4.3.3. The influence of the SDGs on the interpretation of tax laws -- 4.3.3.1. Domestic tax law -- 4.3.3.2. International tax law -- 4.4. Conclusion -- Part Two: Taxation as Instrument of Sustainability -- Chapter 5: Sugar-Sweetened Beverage Taxation as a Means to Achieve the SDGs: An Assessment from an International Investment Law Perspective -- 5.1. Nutrition in the spotlight of sustainable development goals -- 5.2. "Indirect expropriation" as a limit on national tax policy space -- 5.3. Policy options to ensure compatibility of regulatory tax measures with IIAs -- 5.4. Another point of view: Protectionist and discriminatory tax measures disguised as sugar taxes -- 5.5. Conclusions -- Chapter 6: Building a Better Tax System for Sustainable Development: The Case of the Central and Eastern European Countries -- 6.1. Introduction -- 6.2. The specific position of CEECs -- 6.2.1. Socio-economic and institutional weaknesses -- 6.2.2. Capacity constraints in the tax area and insufficient international cooperation -- 6.2.3. The tax policy dilemma vis-à-vis foreign investment -- 6.3. Improving tax systems of CEECs -- 6.3.1. Recent research on taxpayer compliance shows a need for stability and predictability -- 6.3.2. Practical recommendations -- 6.4. Conclusions. Part Three: Equality as Sustainability Goal -- Chapter 7: Equality and the Taxable Unit in Income Tax -- 7.1. Introduction -- 7.2. Equality between men and women as a fundamental goal of the European Union -- 7.3. Participation of women in the Dutch labour market -- 7.4. A policy choice: The taxable unit -- 7.5. Consequences of the applicable taxable unit for participation in the labour market: Price elasticity -- 7.6. Who benefits from a family tax system with splitting? -- 7.7. Conclusion -- Chapter 8: Political (Tax) Equity in a Global Context as a Part of Social Sustainability: Some Guidance for Researchers Who Wish to Explore Democratic Implications on Tax and Spending Decisions -- 8.1. Introduction to the area of taxation and democracy and its importance to social sustainability -- 8.2. Research approach and aim of the overall project and this specific chapter -- 8.3. The construction of a theoretical framework adapted for research dealing with democratic implications and disruptions on tax and spend -- 8.4. Direct influencing of tax and spending through voting and citizenship -- 8.5. Indirect influencing of tax and spend through tax payment and tax filing -- 8.6. Some reflections on social sustainability deficiencies as regards taxpayer influence on tax and spend -- Chapter 9: Tax Expenditures and Inequality -- 9.1. Introduction -- 9.2. Why care about tax expenditures -- 9.2.1. The tax expenditure concept -- 9.2.2. Fiscal cost -- 9.2.3. Transparency -- 9.2.4. Effectiveness -- 9.2.5. Efficiency -- 9.3. Tax expenditures and inequality -- 9.3.1. General -- 9.3.2. Direct effect -- 9.3.3. Indirect effect -- 9.4. Overall conclusion -- Chapter 10: The Protection of Disability Rights in VAT Law from an EU and a Danish Perspective -- 10.1. Introduction to disability rights, sustainability and VAT. 10.2. The scope of application of the CRPD and the Charter within the area of VAT -- 10.2.1. The UN Convention on the Rights of Persons with Disabilities (CRPD) -- 10.2.1.1. The scope of application of the CRPD -- 10.2.1.2. Particular provisions of the CRPD -- 10.2.2. The EU Charter of Fundamental Rights (Charter) -- 10.2.2.1. The scope of application of the Charter -- 10.2.2.2. Particular provisions concerning disability rights in the Charter -- 10.3. Disability rights in VAT legislation and VAT case law of the EU and Denmark -- 10.3.1. Disability rights in EU VAT legislation -- 10.3.2. Disability rights in EU VAT case law -- 10.3.3. Disability rights in Danish VAT regulation -- 10.3.4. Disability rights in Danish VAT case law -- 10.4. Conclusion -- Part Four: BEPS and Sustainability Goals -- Chapter 11: Global Sustainable Tax Governance in the OECD/G20 Transparency and BEPS Initiatives -- 11.1. Introduction -- 11.2. The OECD/G20 transparency and BEPS agenda and sustainable domestic resource mobilization -- 11.2.1. Domestic resource mobilization -- 11.2.1.1. General -- 11.2.1.2. Revenue sharing between developed and developing countries -- 11.2.1.3. Tax incentives and tax competition -- 11.2.2. Tailored partnerships for domestic resource mobilization -- 11.2.2.1. General -- 11.2.2.2. One solution does not fit all -- 11.2.2.3. Medium-term revenue strategies -- 11.3. Building global partnerships for sustainable development in international tax governance -- 11.3.1. The interests of OECD countries versus those of developing countries -- 11.3.2. Ensure responsive, inclusive, participatory and representative decision-making at all levels -- 11.3.3. Developing effective, accountable and transparent institutions at all levels -- 11.4. Conclusions. Chapter 12: The Role of the Anti-Tax Avoidance Directive in Restoring Fairness and Ensuring Sustainability of the International Tax Framework - A Legal Assessment.
With its multidisciplinary approach, this book gives readers a better understanding of the effects of taxes on sustainable development in the European Union and worldwide.
9789087226213
Taxation.
Electronic books.
HJ2305 .T39 2020
336.2