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.