Tax Sustainability in an EU and International Context

Tax Sustainability in an EU and International Context
With this book, you will gain unique insights and a wider perspective on the impact of taxes on sustainable development in the European Union and worldwide. Based on multidisciplinary analyses, it takes an in-depth look at how tax systems can help or hinder the achievement of the Sustainable Development Goals. A must-read for public finance experts, tax experts and sustainable development experts.

Why this book?

This book brings together the observations made at the 2019 GREIT conference in Lund, Sweden. The conference focused on the question: How can tax systems contribute to sustainable development? Leading international and European tax law researchers, public finance experts and business administration experts tackled this question against the backdrop of the UN 2030 Agenda on Sustainable Development. The aim was to determine how the 17 Sustainable Development Goals (SDGs) might impact tax policy design at the national and EU levels.

This raises a host of thought-provoking questions: Should tax systems help achieve the SDGs by taking a more proactive Pigouvian role? Are progressive taxes and redistribution needed to eradicate poverty, reduce inequalities and increase social inclusion? Are tax incentives a good idea for promoting sustainable production and reducing waste and pollution? How about introducing a CO2 tax? These and other questions are thoughtfully analysed in this valuable reference resource.


  • Unique insights into the impact of taxes on sustainable development
  • Compilation of observations made at the GREIT conference
  • Thoughtful analysis of the key questions concerning the interaction between tax systems and sustainable development


Sample excerpt, including table of contents

This book is part of the GREIT Series

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Jasna Bogovac, Cécile Brokelind, Marian Dobranschi, Karina Kim Egholm Elgaard, Carlo Garbarino, Sigrid Hemels, Peter Koerver Schmidt, Jonas Kyrönviita, Mateusz Lewandowski, Yvette Lind, Wouter Lips, Marek Litzman, Richard Lyal, Irma Johanna Mosquera Valderrama, Danuse Nerudová, Katarina Nordblom, Daniela Oprescu, Joana Pedroso, Begoña Pérez-Bernabeu, Alice Pirlot, Agustin Redonda, Pernilla Rendahl, Petr Rozmahel, Amanda Sonnerfeldt, Frans Vanistendael, Servaas van Thiel.

Tax Sustainability in an EU and International Context
Chapter 1: Sustainable Taxes for Sustainable Development
Chapter 2: Reflections on Taxation and the Choice between Development and Sustainability
Chapter 3: Tax Policy Areas and Tools for Keeping Sustainable Economy and Society in the EU
Chapter 4: A Legal Analysis of the Mutual Interactions between the UN Sustainable Development Goals (SDGs) and Taxation
Chapter 5: Sugar-Sweetened Beverage Taxation as a Means to Achieve the SDGs: An Assessment from an International Investment Law Perspective
Chapter 6: Building a Better Tax System for Sustainable Development: The Case of the Central and Eastern European Countries
Chapter 7: Equality and the Taxable Unit in Income Tax
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
Chapter 9: Tax Expenditures and Inequality
Chapter 10: The Protection of Disability Rights in VAT Law from an EU and a Danish Perspective
Chapter 11: Global Sustainable Tax Governance in the OECD/G20 Transparency and BEPS Initiatives
Chapter 12: The Role of the Anti-Tax Avoidance Directive in Restoring Fairness and Ensuring Sustainability of the International Tax Framework – A Legal Assessment
Chapter 13: Tax Sustainability and Residence-Based Global Taxation of MNEs
Chapter 14: Carbon Taxation and the European Union
Chapter 15: Energy Poverty and Energy Taxation in the European Union: An Overview of Tax Measures
Chapter 16: A Pluralistic Approach to the Question How to Balance Different Objectives of Sustainable Development through Environmental Taxes within the Framework of EU State Aid Law
Chapter 17: Identifying Challenges for Sustainable Tax Policy
Chapter 18: A Sustainable Tax Policy and the New Paradigm
Chapter 19: Towards Sustainable Taxation – Crossing Disciplinary Boundaries to Tackle Tax Avoidance More Effectively
Other Titles in the GREIT Series

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