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The Taxing Road to Sustainable Growth

This book explores a very practical way in which a tax system might help generate more sustainable economic growth by promoting competitiveness and sustainable development.

 

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Title:

The Taxing Road to Sustainable Growth

Subtitle:

Resource Productivity and Corporate Taxation

Author(s):
Date of publication:
ISBN:

978-90-8722-186-7

Type of publication:

Print Book

Number of pages:

266

Terms:

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Price:
EUR 100 / USD 130 (VAT excl.)
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Title:

The Taxing Road to Sustainable Growth

Subtitle:

Resource Productivity and Corporate Taxation

Author(s):
Date of publication:
ISBN:

978-90-8722-187-4

Type of publication:

eBook in ePub format

Number of pages:

266

Other:

Please note: Adobe Digital Editions is required

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Price:
EUR 80 / USD 104 (VAT excl.)
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Title:

The Taxing Road to Sustainable Growth

Subtitle:

Resource Productivity and Corporate Taxation

Author(s):
Date of publication:
ISBN:

978-90-8722-186-7

Type of publication:

Online Book

Number of pages:

266

Access:

Up to 5 users. View purchase information

Price:
EUR 100 / USD 130 (VAT excl.)
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The Taxing Road to Sustainable Growth

Why this book?

This book explores one way in which a tax system might help promote competitiveness and sustainable development. Focusing on the UK corporation tax, it recommends the introduction of a Resource Productivity Tax Credit, where resource productivity is defined as the money value of outputs relative to the money value of material resource and non-renewable energy inputs.

The book is structured such that it first explores the legal mandate to promote competitiveness and sustainable development as contained in article 3(3) of the Treaty of the European Union. It then explores what competitiveness and sustainable development actually mean, particularly in an EU policy context, through the lenses of Europe 2020 and the EU Sustainable Development Strategy. It concludes that not only is there a great deal of common ground between competitiveness and sustainable development, as objectives, but that increasing resource productivity is a necessary means to those shared ends.

After exploring EU tax policy and the relevant rules of the UK corporation tax for evidence of any kind of focus on competitiveness and sustainable development, as well as examining the suitability of corporate income taxes as policy instruments for increasing resource productivity, the book concludes that there is ample scope for a statutory tax incentive to be appended to the UK corporation tax to help fulfil the article 3 mandate.

The headline objective of the Resource Productivity Tax Credit is to promote higher resource productivity in the trading activities of individual companies, in particular targeted sectors, through improvements to the knowledge base of those companies rather than through the increased use of raw materials, non-renewable energy and/or intermediate goods.
 

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Author(s)

Dr Mark Bowler Smith, LLM (Lond), PhD (Cantab), is a non-practising barrister, tax law academic and private consultant. He is currently a lecturer at the University of the South Pacific, based in Vanuatu. Before that he was a tax law lecturer at the University of Aberdeen.
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