TAX SUSTAINABILITY IN AN EU AND INTERNATIONAL CONTEXT [electronic resource].

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

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.

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