Información General

• Autores: Alberto Comelli (coord.), Marco Allena (coord.)
• Editores: Giuffrè
• Año de publicación: 2023
• Colecciones: Diritto tributario - Tax Law
• País: Italia
• Idioma: inglés
• ISBN: 9788828854395
• Texto completo no disponible (Saber más ...)

Resumen

• This book contains a number of scientific contributions on some particularly relevant and topical issues in the field of environmental taxation at international level. The common thread linking these contributions is that taxation is very important in the context of ecological transition, circular economy and environmental protection - in its various facets - also for the benefit of future generations. The contribution that environmental taxation can concretely provide to achieve these goals in the shortest possible time stands out.

  All taxes within the tax system and not just one - especially consumption (but also income) taxes should be oriented in the direction of fostering ecological transition, by hindering ongoing climate change. Just think of the Carbon Tax, the plastic tax, the taxes on municipal solid waste and those on noise pollution. In other words, there are numerous taxes (some at local level and others at national level) that can contribute to achieving environmental goals and each of them is important and must be enhanced and based on the specific tax implementation assumption, in such a way as to incentivise ecological transition.

Otros catálogos

• Red de Bibliotecas Universitarias (REBIUN)

Listado de artículos

• • Environmental Taxation General Issues

    • New Constitutional Keywords: reasoning about future and sustainability

      Antonio D'Aloia

      págs. 3-16

      

    • Taxation and Urban Regeneration

      Marco Allena

      págs. 17-26

      

    • A Global Climate Wealth Tax to Fund a Worldwide, just Transition

      Vanessa Fetter

      págs. 27-46

      

  • Ecological Transition and Carbon Pricing

    • Carbon Markets in Brazil: Legal and Institutional Issues

      Paulo Antonio Caliendo Velloso da Silveira, Victória Maltchik Salles Jung

      págs. 49-65

      

    • Do we Still Need a Carbon Tax?

      Stefania Scarascia Mugnozza

      págs. 67-81

      

    • Legal Path to Enhance Fairness of hybrid Carbon Pricing System in China

      Yiran Zhang

      págs. 83-100

      

  • Circular Fiscality and Circular Economy

    • A Modular System of Circular Fiscality

      Giulia Giaimis

      págs. 103-113

      

    • Tax (Dis)Incentives for Implementing a Circular Economy in Brazil

      María Carolina Maldonado MendonÇa Kraljevic

      págs. 115-127

      

  • Environmental Taxation and Case Studies

    • The Spanish Sustainable Mobility Draft Bill

      Juan Ignacio Gorospe Oviedo

      págs. 131-147

      

    • The End of Tax Exemption for Solar energy in Brazil: What comes Next?

      Isabela Weingärtner Welter, Paulo Antonio Caliendo Velloso da Silveira

      págs. 149-165

      

    • Analysis of Energy Taxation in the European Union and Spain

      Teresa Puchol Tur

      págs. 167-183